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    <title>2018 (1) TMI 494 - CESTAT BANGALORE</title>
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    <description>The Tribunal partially allowed the appeal, setting aside penalties under Sections 77 and 78 of the Finance Act, 1994, due to the appellant&#039;s reasonable cause for non-payment of service tax on renting services. A penalty of Rs. 10,000 was imposed under Section 77(2) for contravention of provisions, while the appellant was held liable for the penalty under Section 77(2) but not under Section 78. The demand for service tax and interest was upheld, with certain penalties being set aside.</description>
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      <title>2018 (1) TMI 494 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=353758</link>
      <description>The Tribunal partially allowed the appeal, setting aside penalties under Sections 77 and 78 of the Finance Act, 1994, due to the appellant&#039;s reasonable cause for non-payment of service tax on renting services. A penalty of Rs. 10,000 was imposed under Section 77(2) for contravention of provisions, while the appellant was held liable for the penalty under Section 77(2) but not under Section 78. The demand for service tax and interest was upheld, with certain penalties being set aside.</description>
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      <pubDate>Thu, 04 Jan 2018 00:00:00 +0530</pubDate>
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