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    <title>2018 (3) TMI 25 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the order confirming a service tax demand on a joint venture firm engaged in construction activities, citing their compliance with Section 73(4A) of the Finance Act by voluntarily paying the tax, interest, and penalty. The Tribunal ruled in favor of the appellant, holding that the imposition of additional penalty under Section 78(1) was unwarranted after payment under protest, aligning with established judicial precedents and granting consequential relief.</description>
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      <description>The Tribunal set aside the order confirming a service tax demand on a joint venture firm engaged in construction activities, citing their compliance with Section 73(4A) of the Finance Act by voluntarily paying the tax, interest, and penalty. The Tribunal ruled in favor of the appellant, holding that the imposition of additional penalty under Section 78(1) was unwarranted after payment under protest, aligning with established judicial precedents and granting consequential relief.</description>
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