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    <title>2016 (3) TMI 307 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, emphasizing their lack of intention to evade tax and their payment of the service tax and interest. The penalty under Section 78 of the Finance Act, 1994, was dropped as the appellant acknowledged the tax liability and paid the dues, invoking Section 80 of the Finance Act. The appeal was accepted, and the penalty under Section 78 was set aside.</description>
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      <title>2016 (3) TMI 307 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=325123</link>
      <description>The Tribunal ruled in favor of the appellant, emphasizing their lack of intention to evade tax and their payment of the service tax and interest. The penalty under Section 78 of the Finance Act, 1994, was dropped as the appellant acknowledged the tax liability and paid the dues, invoking Section 80 of the Finance Act. The appeal was accepted, and the penalty under Section 78 was set aside.</description>
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