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    <title>2006 (12) TMI 52 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants, holding that penalties under Sections 76 &amp;amp; 78 for paying Service Tax before the issue of Show Cause Notice were not justifiable. It also agreed that godown rent and clerk salary should not be included in the calculation of Service Tax, citing previous rulings. The Tribunal criticized the lower authorities for disregarding its decisions and emphasized the need to adhere to established precedents. The impugned order was set aside, and the appeal was allowed with any necessary relief.</description>
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    <pubDate>Wed, 20 Dec 2006 00:00:00 +0530</pubDate>
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      <title>2006 (12) TMI 52 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=1404</link>
      <description>The Tribunal ruled in favor of the appellants, holding that penalties under Sections 76 &amp;amp; 78 for paying Service Tax before the issue of Show Cause Notice were not justifiable. It also agreed that godown rent and clerk salary should not be included in the calculation of Service Tax, citing previous rulings. The Tribunal criticized the lower authorities for disregarding its decisions and emphasized the need to adhere to established precedents. The impugned order was set aside, and the appeal was allowed with any necessary relief.</description>
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      <pubDate>Wed, 20 Dec 2006 00:00:00 +0530</pubDate>
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