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    <title>2018 (1) TMI 1132 - CESTAT NEW DELHI</title>
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    <description>The appeal was allowed, remanding the matter to the Original Authority for quantifying the service tax demand within the normal period. Penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994, were set aside based on the benefit of Section 80 and previous Tribunal decisions.</description>
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      <description>The appeal was allowed, remanding the matter to the Original Authority for quantifying the service tax demand within the normal period. Penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994, were set aside based on the benefit of Section 80 and previous Tribunal decisions.</description>
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