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    <description>The document explains that payment of service tax with interest and the prescribed penalty leads to conclusion of adjudication proceedings in respect of the person making the payment, and that Board instructions interpret this conclusion as extending to all adjudication proceedings under the Act; a tribunal applied that interpretation to set aside additional penalties imposed after such qualifying payment.</description>
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      <description>The document explains that payment of service tax with interest and the prescribed penalty leads to conclusion of adjudication proceedings in respect of the person making the payment, and that Board instructions interpret this conclusion as extending to all adjudication proceedings under the Act; a tribunal applied that interpretation to set aside additional penalties imposed after such qualifying payment.</description>
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