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    <title>2013 (11) TMI 643 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside penalties imposed on the appellant for delayed payment of service tax, despite remittance before the show cause notice. Citing Section 73(3) of the Act and relevant case law, penalties were deemed unsustainable. The appeal was allowed in favor of the appellant, emphasizing compliance with tax obligations and the legal protection under Section 73(3) when taxes are paid before penalty proceedings initiation.</description>
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    <pubDate>Thu, 20 Jun 2013 00:00:00 +0530</pubDate>
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      <title>2013 (11) TMI 643 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=239466</link>
      <description>The Tribunal set aside penalties imposed on the appellant for delayed payment of service tax, despite remittance before the show cause notice. Citing Section 73(3) of the Act and relevant case law, penalties were deemed unsustainable. The appeal was allowed in favor of the appellant, emphasizing compliance with tax obligations and the legal protection under Section 73(3) when taxes are paid before penalty proceedings initiation.</description>
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      <pubDate>Thu, 20 Jun 2013 00:00:00 +0530</pubDate>
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