{"id":211312,"date":"2019-03-04T10:00:45","date_gmt":"2019-03-04T04:30:45","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=211312"},"modified":"2019-04-09T13:20:00","modified_gmt":"2019-04-09T07:50:00","slug":"cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/","title":{"rendered":"CESTAT | Valid case for exercising discretion under S. 80 of Finance Act, 1994 made out on payments made showing bonafides"},"content":{"rendered":"<p style=\"text-align: justify;\"><b>Customs, Excise &amp; Service Tax Appellate Tribunal: <\/b>This appeal was preferred before<span class=\"Apple-converted-space\">\u00a0<\/span>P. Dinesha, J., against the interest liability and penalty under Section 78 of the Finance Act, 1994.<\/p>\n<p style=\"text-align: justify;\">Appellant was a registered service provider, providing \u2018Manpower Recruitment\/Supply Agency Services\u2019. It was found while verification of Third Party Data that appellant\u2019s total income did not tally with that declared in its balance sheet thus a show cause notice (SCN) was issued demanding service tax, interest under Section 75 of the Finance Act, 1994, along with penalty under Section 78 of the Act. <span class=\"Apple-converted-space\">\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\">After this, an order was passed confirming service tax demand, interest and penalty. Aggrieved by the demand an appeal was filed before the Commissioner of GST &amp; CE who vide impugned order partly allowed and partly rejected the appellant\u2019s claim. The assessee submitted that the Commissioner had deleted the tax liability on the reimbursements but the final tax liability was not decided after the exclusion of such reimbursement. Tribunal was of the view that authorities below had demanded an amount beyond the SCN without any explanation and according to the settled position of law such action was not sustainable thus the re-quantified interest liability over and above the interest demanded in the SCN was set aside.<\/p>\n<p style=\"text-align: justify;\">Tribunal noted that appellant had proved its bonafides when it claimed that it had made payments right from investigation stage itself and thus, appellant had made out a case for exercising discretion under Section 80 of the Finance Act, 1994 and hence, Tribunal directed the deletion of penalty under Section 78 of the Finance Act, 1994. Therefore, the appeal was partly allowed and partly remanded. [Sasi Enterprises v. Commissioner (GST), Appeal No. ST\/42721\/2018, dated 28-02-2019]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise &amp; Service Tax Appellate Tribunal: This appeal was preferred before\u00a0P. Dinesha, J., against the interest liability and penalty under Section <\/p>\n","protected":false},"author":8808,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[6241,34104,34103],"class_list":["post-211312","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-gst","tag-interest-liability","tag-section-80-finance-act"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>CESTAT | Valid case for exercising discretion under S. 80 of Finance Act, 1994 made out on payments made showing bonafides | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Valid case for exercising discretion under S. 80 of Finance Act, 1994 made out on payments made showing bonafides\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise &amp; Service Tax Appellate Tribunal: This appeal was preferred before\u00a0P. Dinesha, J., against the interest liability and penalty under Section\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2019-03-04T04:30:45+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-04-09T07:50:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Bhumika Indulia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Bhumika Indulia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/03\\\/04\\\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/03\\\/04\\\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\\\/\"},\"author\":{\"name\":\"Bhumika Indulia\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\"},\"headline\":\"CESTAT | Valid case for exercising discretion under S. 80 of Finance Act, 1994 made out on payments made showing bonafides\",\"datePublished\":\"2019-03-04T04:30:45+00:00\",\"dateModified\":\"2019-04-09T07:50:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/03\\\/04\\\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\\\/\"},\"wordCount\":296,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/03\\\/04\\\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/09\\\/CESTAT-Taxscan.jpg\",\"keywords\":[\"GST\",\"Interest Liability\",\"Section 80 Finance Act\"],\"articleSection\":[\"Case Briefs\",\"Tribunals\\\/Commissions\\\/Regulatory Bodies\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/03\\\/04\\\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/03\\\/04\\\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\\\/\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/03\\\/04\\\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\\\/\",\"name\":\"CESTAT | Valid case for exercising discretion under S. 80 of Finance Act, 1994 made out on payments made showing bonafides | SCC Times\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/03\\\/04\\\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/03\\\/04\\\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/09\\\/CESTAT-Taxscan.jpg\",\"datePublished\":\"2019-03-04T04:30:45+00:00\",\"dateModified\":\"2019-04-09T07:50:00+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/03\\\/04\\\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/03\\\/04\\\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/03\\\/04\\\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/09\\\/CESTAT-Taxscan.jpg\",\"contentUrl\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/wp-content\\\/uploads\\\/2018\\\/09\\\/CESTAT-Taxscan.jpg\",\"width\":1330,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/2019\\\/03\\\/04\\\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CESTAT | Valid case for exercising discretion under S. 80 of Finance Act, 1994 made out on payments made showing bonafides\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/#\\\/schema\\\/person\\\/919ec47cc1b871b362af05740398033a\",\"name\":\"Bhumika Indulia\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g\",\"caption\":\"Bhumika Indulia\"},\"url\":\"https:\\\/\\\/www.scconline.com\\\/blog\\\/post\\\/author\\\/editor_1\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"CESTAT | Valid case for exercising discretion under S. 80 of Finance Act, 1994 made out on payments made showing bonafides | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/","og_locale":"en_US","og_type":"article","og_title":"CESTAT | Valid case for exercising discretion under S. 80 of Finance Act, 1994 made out on payments made showing bonafides","og_description":"Customs, Excise &amp; Service Tax Appellate Tribunal: This appeal was preferred before\u00a0P. Dinesha, J., against the interest liability and penalty under Section","og_url":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2019-03-04T04:30:45+00:00","article_modified_time":"2019-04-09T07:50:00+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","type":"image\/jpeg"}],"author":"Bhumika Indulia","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Bhumika Indulia","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/#article","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/"},"author":{"name":"Bhumika Indulia","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"headline":"CESTAT | Valid case for exercising discretion under S. 80 of Finance Act, 1994 made out on payments made showing bonafides","datePublished":"2019-03-04T04:30:45+00:00","dateModified":"2019-04-09T07:50:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/"},"wordCount":296,"commentCount":0,"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","keywords":["GST","Interest Liability","Section 80 Finance Act"],"articleSection":["Case Briefs","Tribunals\/Commissions\/Regulatory Bodies"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/","url":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/","name":"CESTAT | Valid case for exercising discretion under S. 80 of Finance Act, 1994 made out on payments made showing bonafides | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","datePublished":"2019-03-04T04:30:45+00:00","dateModified":"2019-04-09T07:50:00+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","width":1330,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2019\/03\/04\/cestat-valid-case-for-exercising-discretion-under-s-80-of-finance-act-1994-made-out-on-payments-made-showing-bonafides\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"CESTAT | Valid case for exercising discretion under S. 80 of Finance Act, 1994 made out on payments made showing bonafides"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/919ec47cc1b871b362af05740398033a","name":"Bhumika Indulia","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/84c1b51748d0297cf12e5a898eccb7bd3eb5f0ab4ae8e275e2e65c4c83f84740?s=96&d=mm&r=g","caption":"Bhumika Indulia"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_1\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/211312","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/8808"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=211312"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/211312\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=211312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=211312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=211312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}