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    <title>Penalty Waived Under Reverse Charge for 2006-2008; INSA Judgment Cited, Section 80 Invoked for Relief.</title>
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      <description>Levy of penalty - Reverse charge mechanism - period from 18.04.2006 to 31.3.2008 - the issue has attained finality with the judgement of Indian National Ship Owners Association on 14.12.2009 - a fit case for invoking provisions of Section 80 - penalty waived - AT</description>
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