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    <title>2017 (8) TMI 439 - CESTAT MUMBAI</title>
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    <description>The tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, on the appellant for failure to pay service tax collected from customers for Goods Transport by Road services. The tribunal upheld the service tax demand, interest, and penalty under Section 77, partially allowing the appeal.</description>
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      <description>The tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, on the appellant for failure to pay service tax collected from customers for Goods Transport by Road services. The tribunal upheld the service tax demand, interest, and penalty under Section 77, partially allowing the appeal.</description>
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