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    <title>2016 (11) TMI 706 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Service Tax demand and interest, with penalties under sections 76, 77, and 78 waived under section 80 of the Finance Act, 1994, due to the appellant&#039;s reasonable belief regarding the tax liability. The appeal was disposed of accordingly, with the appellant&#039;s payment of the Service Tax and part of the penalties not contested.</description>
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      <description>The Tribunal upheld the Service Tax demand and interest, with penalties under sections 76, 77, and 78 waived under section 80 of the Finance Act, 1994, due to the appellant&#039;s reasonable belief regarding the tax liability. The appeal was disposed of accordingly, with the appellant&#039;s payment of the Service Tax and part of the penalties not contested.</description>
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