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    <title>2014 (2) TMI 437 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that they had paid the service tax liability and interest promptly after receiving the show cause notice. Despite not initially discharging the service tax due to the tenant&#039;s direction, the appellant&#039;s compliance before the adjudication order led to the application of Section 80 of the Finance Act, 1994. Consequently, the penalties imposed by the lower authorities were set aside, and the appeals were resolved in favor of the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, finding that they had paid the service tax liability and interest promptly after receiving the show cause notice. Despite not initially discharging the service tax due to the tenant&#039;s direction, the appellant&#039;s compliance before the adjudication order led to the application of Section 80 of the Finance Act, 1994. Consequently, the penalties imposed by the lower authorities were set aside, and the appeals were resolved in favor of the appellant.</description>
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