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    <title>2016 (1) TMI 395 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal filed by a telecom company against the imposition of penalties under Sections 77 and 78 of the Finance Act, 1994. The appellant had paid the disputed service tax promptly upon notification by the revenue, with transactions accurately recorded. The Tribunal found no intent to evade tax and set aside the penalties, deeming the joint penalty imposition invalid and granting consequential benefits to the appellant.</description>
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      <description>The Tribunal allowed the appeal filed by a telecom company against the imposition of penalties under Sections 77 and 78 of the Finance Act, 1994. The appellant had paid the disputed service tax promptly upon notification by the revenue, with transactions accurately recorded. The Tribunal found no intent to evade tax and set aside the penalties, deeming the joint penalty imposition invalid and granting consequential benefits to the appellant.</description>
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