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    <title>2015 (1) TMI 1282 - CALCUTTA HIGH COURT</title>
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    <description>The court allowed the petitioner to represent the case to the Commissioner regarding the incorrect service tax deposit, emphasizing fair review without penalty or interest due to the error&#039;s nature and absence of mala fides. The court highlighted the significance of rectifying tax filing errors and left the decision on penalty and interest to the Commissioner, considering the circumstances. No costs were awarded, and certified copies of the order were provided upon request.</description>
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      <description>The court allowed the petitioner to represent the case to the Commissioner regarding the incorrect service tax deposit, emphasizing fair review without penalty or interest due to the error&#039;s nature and absence of mala fides. The court highlighted the significance of rectifying tax filing errors and left the decision on penalty and interest to the Commissioner, considering the circumstances. No costs were awarded, and certified copies of the order were provided upon request.</description>
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