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    <title>2016 (2) TMI 871 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the respondents, M/s Saju Engineering Company, in a case concerning service tax liability. It found that the respondents had a bona fide belief that they were not liable for service tax, supported by their prompt payment of dues upon being informed of their liability. The Tribunal also upheld the non-imposition of penalties under Section 80 of the Finance Act, 1994, based on the circumstances and legal provisions presented, rejecting the appeal filed by the Revenue.</description>
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