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    <title>2014 (9) TMI 218 - ALLAHABAD HIGH COURT</title>
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    <description>The court ruled in favor of the appellant, stating that the imposition of penalties under sections 77 and 78 of the Finance Act, 1994 was not justified. The appellant&#039;s payment of service tax before the adjudication order and the mass unawareness regarding service tax liability were considered significant factors indicating no intent to evade tax. The court concluded that penalties were unwarranted, disposing of the appeal without any order as to costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=251192</link>
      <description>The court ruled in favor of the appellant, stating that the imposition of penalties under sections 77 and 78 of the Finance Act, 1994 was not justified. The appellant&#039;s payment of service tax before the adjudication order and the mass unawareness regarding service tax liability were considered significant factors indicating no intent to evade tax. The court concluded that penalties were unwarranted, disposing of the appeal without any order as to costs.</description>
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      <pubDate>Mon, 25 Aug 2014 00:00:00 +0530</pubDate>
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