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    <title>2014 (5) TMI 64 - ALLAHABAD HIGH COURT</title>
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    <description>The court partly allowed the writ petition, setting aside the orders imposing penalties under Section 78 of the Finance Act, 1994. The decision was based on the lack of evidence establishing the petitioner&#039;s intention to evade service tax, emphasizing the necessity of proving such intent to justify penalties under the law.</description>
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      <description>The court partly allowed the writ petition, setting aside the orders imposing penalties under Section 78 of the Finance Act, 1994. The decision was based on the lack of evidence establishing the petitioner&#039;s intention to evade service tax, emphasizing the necessity of proving such intent to justify penalties under the law.</description>
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