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    <title>2007 (6) TMI 106 -  CESTAT, MUMBAI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s decision to enhance the penalty amount equivalent to Service tax under Sections 76 and 77 of the Finance Act, 1994. The Tribunal found that the appellants had a bona fide doubt regarding their liability to pay Service tax, citing relevant case laws. The Tribunal ruled in favor of the appellants, allowing their appeals and overturning the penalty imposed by the Department.</description>
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    <pubDate>Tue, 12 Jun 2007 00:00:00 +0530</pubDate>
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      <description>The Tribunal set aside the Commissioner&#039;s decision to enhance the penalty amount equivalent to Service tax under Sections 76 and 77 of the Finance Act, 1994. The Tribunal found that the appellants had a bona fide doubt regarding their liability to pay Service tax, citing relevant case laws. The Tribunal ruled in favor of the appellants, allowing their appeals and overturning the penalty imposed by the Department.</description>
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