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    <title>2015 (11) TMI 844 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court ruled in favor of the appellant, finding that since no service tax was payable, the penalty could not be imposed. The Court allowed the appeal, concluding that the penalty levy was unsuccessful. The legal question regarding penalty imposition was resolved in favor of the appellant, resulting in the dismissal of the penalty imposition.</description>
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      <description>The High Court ruled in favor of the appellant, finding that since no service tax was payable, the penalty could not be imposed. The Court allowed the appeal, concluding that the penalty levy was unsuccessful. The legal question regarding penalty imposition was resolved in favor of the appellant, resulting in the dismissal of the penalty imposition.</description>
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