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    <title>2007 (7) TMI 111 - CESTAT, MUMBAI</title>
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    <description>The appellate tribunal allowed the appeal for remand, emphasizing the need for a thorough examination of the reasons for the delayed payment of service tax and the possibility of waiving the penalty amount under Sec. 80 based on the presented evidence and circumstances. The matter was remanded to the original adjudicating authority for a fresh decision, instructing a review of the evidence, bills, and vouchers to determine any delay in service tax payment.</description>
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      <title>2007 (7) TMI 111 - CESTAT, MUMBAI</title>
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      <description>The appellate tribunal allowed the appeal for remand, emphasizing the need for a thorough examination of the reasons for the delayed payment of service tax and the possibility of waiving the penalty amount under Sec. 80 based on the presented evidence and circumstances. The matter was remanded to the original adjudicating authority for a fresh decision, instructing a review of the evidence, bills, and vouchers to determine any delay in service tax payment.</description>
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