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    <title>2017 (4) TMI 856 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal challenging penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994. The appellant had paid the service tax and interest before the show cause notice, complying with Section 66A. Due to ambiguity in the law during the relevant period, penalties were set aside based on High Court precedents. The appeal was granted, and the penalties were revoked by the Appellate Tribunal CESTAT MUMBAI.</description>
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      <description>The Tribunal allowed the appeal challenging penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994. The appellant had paid the service tax and interest before the show cause notice, complying with Section 66A. Due to ambiguity in the law during the relevant period, penalties were set aside based on High Court precedents. The appeal was granted, and the penalties were revoked by the Appellate Tribunal CESTAT MUMBAI.</description>
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