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    <title>2006 (3) TMI 731 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the penalty under Section 76 of the Service Tax Act, as the Service Tax and interest were paid before the show cause notice, citing legal precedents. The Tribunal confirmed the Service Tax, interest, and penalty under Section 77, but exempted the penalty under Section 76 based on the appellant&#039;s timely payment.</description>
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      <title>2006 (3) TMI 731 - CESTAT MUMBAI</title>
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      <description>The Tribunal set aside the penalty under Section 76 of the Service Tax Act, as the Service Tax and interest were paid before the show cause notice, citing legal precedents. The Tribunal confirmed the Service Tax, interest, and penalty under Section 77, but exempted the penalty under Section 76 based on the appellant&#039;s timely payment.</description>
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