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    <title>2016 (3) TMI 11 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside penalties under Sections 76 &amp;amp; 78 but upheld a penalty of 3000 under Section 77 for non-submission of returns. The case revolved around confirming the demand for an unspecified service tax amount with interest, penalties under various Sections of Finance Act, 1994, and the validity of the show-cause notice specifying the amount payable. The Tribunal emphasized the necessity of proper notice issuance and determination of payable amounts, leading to the final outcome of the case.</description>
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      <description>The Tribunal set aside penalties under Sections 76 &amp;amp; 78 but upheld a penalty of 3000 under Section 77 for non-submission of returns. The case revolved around confirming the demand for an unspecified service tax amount with interest, penalties under various Sections of Finance Act, 1994, and the validity of the show-cause notice specifying the amount payable. The Tribunal emphasized the necessity of proper notice issuance and determination of payable amounts, leading to the final outcome of the case.</description>
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