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    <title>2017 (5) TMI 1085 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the service tax liability and interest payment but set aside the penalties imposed on the appellant under Sections 70, 77, and 78 of the Finance Act, 1994. The appellant had discharged the tax liability and interest before the issuance of a show-cause notice, aligning with legal provisions and precedents. Fair treatment was ensured based on the timely fulfillment of tax obligations.</description>
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      <description>The Tribunal upheld the service tax liability and interest payment but set aside the penalties imposed on the appellant under Sections 70, 77, and 78 of the Finance Act, 1994. The appellant had discharged the tax liability and interest before the issuance of a show-cause notice, aligning with legal provisions and precedents. Fair treatment was ensured based on the timely fulfillment of tax obligations.</description>
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