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    <title>2018 (2) TMI 1123 - CESTAT MUMBAI</title>
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    <description>The appeal was dismissed as the disputed tax liability was below the threshold set by the government for pursuing appeals in tax matters. The first appellate authority dropped the demand and penalties imposed, citing reasonable cause under Section 80 of the Finance Act, 1994. The judgment focused on service tax liability for various services rendered, confirming demand, penalties, and the application of Section 80 in a case where the tax liability amount was disputed but fell below the specified threshold, leading to the dismissal of the appeal.</description>
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      <description>The appeal was dismissed as the disputed tax liability was below the threshold set by the government for pursuing appeals in tax matters. The first appellate authority dropped the demand and penalties imposed, citing reasonable cause under Section 80 of the Finance Act, 1994. The judgment focused on service tax liability for various services rendered, confirming demand, penalties, and the application of Section 80 in a case where the tax liability amount was disputed but fell below the specified threshold, leading to the dismissal of the appeal.</description>
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