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    <title>2012 (4) TMI 471 - CESTAT, NEW DELHI</title>
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    <description>The court confirmed the Service Tax demand against the appellant for providing cable operator services but set aside the penalties imposed under Sections 76, 77, and 78 of the Finance Act. The appellant&#039;s genuine belief regarding the tax liability and precedents where penalties were waived for similar reasons influenced the decision.</description>
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