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    <title>2017 (1) TMI 718 - CESTAT BANGALORE</title>
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    <description>The Tribunal held the appellant liable to pay interest for delayed service tax payment but set aside penalties imposed by the Commissioner, citing procedural changes as the cause of delays rather than intentional wrongdoing. The appellant&#039;s appeal was partially allowed, granting consequential relief due to the non-malafide nature of the delays.</description>
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      <description>The Tribunal held the appellant liable to pay interest for delayed service tax payment but set aside penalties imposed by the Commissioner, citing procedural changes as the cause of delays rather than intentional wrongdoing. The appellant&#039;s appeal was partially allowed, granting consequential relief due to the non-malafide nature of the delays.</description>
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