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    <title>2012 (9) TMI 339 - CESTAT, KOLKATA</title>
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    <description>The Tribunal allowed the appeal against the penalty imposed under Section 78 of the Finance Act, 1994 for non-payment of Service Tax. It found that the Appellant had a reasonable cause for the failure to pay tax on time, considering their genuine belief regarding tax liability and subsequent compliance efforts. The Tribunal set aside the penalty imposition by the Commissioner (Appeals) and granted relief to the Appellant in accordance with the law.</description>
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      <description>The Tribunal allowed the appeal against the penalty imposed under Section 78 of the Finance Act, 1994 for non-payment of Service Tax. It found that the Appellant had a reasonable cause for the failure to pay tax on time, considering their genuine belief regarding tax liability and subsequent compliance efforts. The Tribunal set aside the penalty imposition by the Commissioner (Appeals) and granted relief to the Appellant in accordance with the law.</description>
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