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    <title>2016 (10) TMI 958 - CESTAT MUMBAI</title>
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    <description>The Tribunal determined that the appellant&#039;s service qualified as a &quot;Franchise Service&quot; for Service Tax purposes, requiring further review of the tax calculation. The penalty under Section 78 was waived due to reasonable cause for delayed payment. The case was remanded for a fresh assessment of the Service Tax quantification, emphasizing adherence to principles of natural justice.</description>
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      <description>The Tribunal determined that the appellant&#039;s service qualified as a &quot;Franchise Service&quot; for Service Tax purposes, requiring further review of the tax calculation. The penalty under Section 78 was waived due to reasonable cause for delayed payment. The case was remanded for a fresh assessment of the Service Tax quantification, emphasizing adherence to principles of natural justice.</description>
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