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    <title>2009 (9) TMI 227 - CESTAT, BANGALORE</title>
    <link>https://www.taxtmi.com/caselaws?id=75678</link>
    <description>The Tribunal upheld the Service Tax liability and penalty under Section 77, along with interest, but set aside penalties under Sections 76 and 78. The decision considered the appellant&#039;s lack of awareness in the service industry, leading to the sympathetic invocation of Section 80 and setting aside of penalties under Section 78. The penalty under Section 77 was upheld, while the appeal against setting aside the penalty under Section 76 was rejected. The judgment provided a detailed analysis of each issue, resulting in a fair and just outcome based on the facts and legal provisions presented.</description>
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    <pubDate>Fri, 04 Sep 2009 00:00:00 +0530</pubDate>
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      <title>2009 (9) TMI 227 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=75678</link>
      <description>The Tribunal upheld the Service Tax liability and penalty under Section 77, along with interest, but set aside penalties under Sections 76 and 78. The decision considered the appellant&#039;s lack of awareness in the service industry, leading to the sympathetic invocation of Section 80 and setting aside of penalties under Section 78. The penalty under Section 77 was upheld, while the appeal against setting aside the penalty under Section 76 was rejected. The judgment provided a detailed analysis of each issue, resulting in a fair and just outcome based on the facts and legal provisions presented.</description>
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      <pubDate>Fri, 04 Sep 2009 00:00:00 +0530</pubDate>
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