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    <title>2006 (9) TMI 558 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the penalty imposition for non-payment of Service Tax. The decision was based on the appellants registering and paying the tax before the specified date, as per the Extra Ordinary Tax Payer Friendly Scheme. The Tribunal found the penalty enhancement unjustified and reinstated the original order, emphasizing compliance with registration and timely payment to avoid penalties under the scheme.</description>
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      <description>The Tribunal ruled in favor of the appellants, setting aside the penalty imposition for non-payment of Service Tax. The decision was based on the appellants registering and paying the tax before the specified date, as per the Extra Ordinary Tax Payer Friendly Scheme. The Tribunal found the penalty enhancement unjustified and reinstated the original order, emphasizing compliance with registration and timely payment to avoid penalties under the scheme.</description>
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