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    <title>2025 (9) TMI 335 - CESTAT CHANDIGARH</title>
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    <description>CESTAT allowed the appeal in part, holding that the appellant bona fide believed reverse charge applied and, after a show cause notice, recovered and remitted Rs.23,50,356 received from the recipient (a body corporate) to the government. Interest charged was upheld as correctly computed for the period when tax fell due. Penalty under Section 78 was set aside because there was no mens rea or intentional suppression; the appellant promptly deposited tax and interest upon receipt.</description>
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      <link>https://www.taxtmi.com/caselaws?id=777846</link>
      <description>CESTAT allowed the appeal in part, holding that the appellant bona fide believed reverse charge applied and, after a show cause notice, recovered and remitted Rs.23,50,356 received from the recipient (a body corporate) to the government. Interest charged was upheld as correctly computed for the period when tax fell due. Penalty under Section 78 was set aside because there was no mens rea or intentional suppression; the appellant promptly deposited tax and interest upon receipt.</description>
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      <pubDate>Thu, 04 Sep 2025 00:00:00 +0530</pubDate>
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