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    <title>2010 (6) TMI 215 - CESTAT, MUMBAI</title>
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    <description>The appeal was disposed of with the penalties under Sections 76 and 77 of the Finance Act, 1994 being dropped, and the liability of Service Tax being confirmed. The appellant was granted the benefit of Section 80 of the Finance Act, 1994 due to the newness of the provisions, leading to the dropping of penalties while confirming the Service Tax liability.</description>
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      <link>https://www.taxtmi.com/caselaws?id=77957</link>
      <description>The appeal was disposed of with the penalties under Sections 76 and 77 of the Finance Act, 1994 being dropped, and the liability of Service Tax being confirmed. The appellant was granted the benefit of Section 80 of the Finance Act, 1994 due to the newness of the provisions, leading to the dropping of penalties while confirming the Service Tax liability.</description>
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