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    <title>2015 (11) TMI 1417 - CESTAT ALLAHABAD</title>
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    <description>The tribunal upheld the penalty calculation based on the total service tax determined, including amounts paid before the show cause notice, as per Section 78 proviso. The tribunal emphasized the appellant&#039;s prior registration and awareness of tax obligations, dismissing the appeal due to the appellant&#039;s contradictory beliefs about their receipts.</description>
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      <description>The tribunal upheld the penalty calculation based on the total service tax determined, including amounts paid before the show cause notice, as per Section 78 proviso. The tribunal emphasized the appellant&#039;s prior registration and awareness of tax obligations, dismissing the appeal due to the appellant&#039;s contradictory beliefs about their receipts.</description>
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