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    <title>2006 (12) TMI 460 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the decision to set aside the penalty imposed under section 78 of the Finance Act, 1994, as the respondents discharged their service tax liability within the Extraordinary Tax Payer Friendly Scheme&#039;s timeframe. The Tribunal found that taxpayers meeting the scheme&#039;s requirements were not subject to penalties, in line with a previous Tribunal decision. Consequently, the appeal filed by the Revenue was dismissed.</description>
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      <title>2006 (12) TMI 460 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=162824</link>
      <description>The Tribunal upheld the decision to set aside the penalty imposed under section 78 of the Finance Act, 1994, as the respondents discharged their service tax liability within the Extraordinary Tax Payer Friendly Scheme&#039;s timeframe. The Tribunal found that taxpayers meeting the scheme&#039;s requirements were not subject to penalties, in line with a previous Tribunal decision. Consequently, the appeal filed by the Revenue was dismissed.</description>
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