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    <title>2010 (9) TMI 270 - GUJARAT HIGH COURT</title>
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    <description>The Tribunal confirmed the service tax demand but set aside penalties under Sections 76 and 78 of the Finance Act, 1994, based on the assessee&#039;s genuine belief about the service category, invoking Section 80 to delete the penalties. The Tribunal&#039;s decision was upheld as appropriate, with no legal infirmity found, leading to the dismissal of the appeal challenging the Tribunal&#039;s decision.</description>
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      <description>The Tribunal confirmed the service tax demand but set aside penalties under Sections 76 and 78 of the Finance Act, 1994, based on the assessee&#039;s genuine belief about the service category, invoking Section 80 to delete the penalties. The Tribunal&#039;s decision was upheld as appropriate, with no legal infirmity found, leading to the dismissal of the appeal challenging the Tribunal&#039;s decision.</description>
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