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    <title>2017 (6) TMI 717 - CESTAT HYDERABAD</title>
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    <description>The tribunal set aside the penalty imposed on the appellant for non-payment of service tax liability in manpower recruitment services, as the appellant had paid the entire tax liability before the show-cause notice. However, the penalty for non-payment in commercial coaching services was upheld due to lack of evidence provided by the appellant. The appeal was partially allowed, with the penalty for manpower recruitment services being set aside and the penalty for commercial coaching services being upheld.</description>
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      <description>The tribunal set aside the penalty imposed on the appellant for non-payment of service tax liability in manpower recruitment services, as the appellant had paid the entire tax liability before the show-cause notice. However, the penalty for non-payment in commercial coaching services was upheld due to lack of evidence provided by the appellant. The appeal was partially allowed, with the penalty for manpower recruitment services being set aside and the penalty for commercial coaching services being upheld.</description>
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