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    <title>2025 (8) TMI 471 - KARNATAKA HIGH COURT</title>
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    <description>The HC held that the petitioner, who availed secondment services disclosed in their accounts, did not evade tax by fraud or wilful suppression despite the Apex Court ruling the services taxable. Since the dispute arose solely from differing interpretations of tax exigibility, the penalty under Section 74 CGST Act was not warranted. However, the petitioner must pay interest on the belated tax from the date of service availment. The case was remitted to the lower authority for fresh consideration, allowing the petition in part.</description>
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      <link>https://www.taxtmi.com/caselaws?id=776284</link>
      <description>The HC held that the petitioner, who availed secondment services disclosed in their accounts, did not evade tax by fraud or wilful suppression despite the Apex Court ruling the services taxable. Since the dispute arose solely from differing interpretations of tax exigibility, the penalty under Section 74 CGST Act was not warranted. However, the petitioner must pay interest on the belated tax from the date of service availment. The case was remitted to the lower authority for fresh consideration, allowing the petition in part.</description>
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