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    <description>The Tribunal upheld the liability to pay service tax and interest but set aside the penalties imposed under Sections 76 and 78 of the Finance Act, 1994. The decision was based on the principle that when the duty is paid before the issuance of a show cause notice, penalties should not be imposed.</description>
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      <description>The Tribunal upheld the liability to pay service tax and interest but set aside the penalties imposed under Sections 76 and 78 of the Finance Act, 1994. The decision was based on the principle that when the duty is paid before the issuance of a show cause notice, penalties should not be imposed.</description>
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