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    <title>1999 (10) TMI 698 - CEGAT, MUMBAI</title>
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    <description>The Tribunal upheld the penalty under Section 77 to be calculated on a daily basis for delays in filing service tax returns. However, considering the unintentional nature of the delays and past judgments showing leniency, the total penalty was reduced to Rs. 2,000. The appeal was dismissed with this modification.</description>
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      <description>The Tribunal upheld the penalty under Section 77 to be calculated on a daily basis for delays in filing service tax returns. However, considering the unintentional nature of the delays and past judgments showing leniency, the total penalty was reduced to Rs. 2,000. The appeal was dismissed with this modification.</description>
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