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    <title>2016 (12) TMI 1130 - CESTAT, KOLKATA</title>
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    <description>The Tribunal allowed the Revenue&#039;s appeal, remanding the case to the Adjudicating authority for re-quantification of service tax liability. The penalties under Sec 76 &amp;amp; 78 of the Finance Act 1994 and the applicability of Sec 80 were deferred for further examination during the remand proceedings.</description>
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