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    <title>2017 (2) TMI 1045 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, in favor of the appellant. The decision was based on the appellant&#039;s timely payment of service tax, lack of intention to evade payment, and ongoing disputes regarding service tax liability on overseas services. The Tribunal invoked Section 80 of the Finance Act, 1994, considering the circumstances of the case and previous decisions, ultimately allowing the appeal against the penalty imposition.</description>
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      <link>https://www.taxtmi.com/caselaws?id=339345</link>
      <description>The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, in favor of the appellant. The decision was based on the appellant&#039;s timely payment of service tax, lack of intention to evade payment, and ongoing disputes regarding service tax liability on overseas services. The Tribunal invoked Section 80 of the Finance Act, 1994, considering the circumstances of the case and previous decisions, ultimately allowing the appeal against the penalty imposition.</description>
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