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    <title>2014 (9) TMI 484 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the Revenue, setting aside the waiver of penalties under Section 80 of the Finance Act, 1994. The decision emphasized the significance of timely and accurate payment of service tax, highlighting deficiencies and irregularities in the case. The Tribunal agreed with the Revenue&#039;s argument that the appellant failed to demonstrate a reasonable cause for non-payment, ultimately upholding the penalties imposed.</description>
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      <description>The Tribunal ruled in favor of the Revenue, setting aside the waiver of penalties under Section 80 of the Finance Act, 1994. The decision emphasized the significance of timely and accurate payment of service tax, highlighting deficiencies and irregularities in the case. The Tribunal agreed with the Revenue&#039;s argument that the appellant failed to demonstrate a reasonable cause for non-payment, ultimately upholding the penalties imposed.</description>
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