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    <title>2016 (5) TMI 308 - CESTAT ALLAHABAD</title>
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    <description>The appeal was allowed, overturning the impugned order and granting the appellant consequential benefits. Penalties under Sections 76 &amp;amp; 78 of the Act were annulled, with a reduced penalty under Rule 7 (C) of Service Tax Rules, 1994. A cost of Rs. 20,000 was imposed, to be deposited to the Prime Minister&#039;s Relief Fund within a specified timeframe. The Tribunal highlighted the appellant&#039;s fulfillment of conditions for availing abatement and benefiting from relevant notifications, ensuring justice and relief.</description>
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      <description>The appeal was allowed, overturning the impugned order and granting the appellant consequential benefits. Penalties under Sections 76 &amp;amp; 78 of the Act were annulled, with a reduced penalty under Rule 7 (C) of Service Tax Rules, 1994. A cost of Rs. 20,000 was imposed, to be deposited to the Prime Minister&#039;s Relief Fund within a specified timeframe. The Tribunal highlighted the appellant&#039;s fulfillment of conditions for availing abatement and benefiting from relevant notifications, ensuring justice and relief.</description>
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