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    <title>2018 (4) TMI 159 - CESTAT BANGALORE</title>
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    <description>The appeal against the order passed by the Commissioner(Appeals) regarding service tax demands and penalties was allowed by the Judicial Member. The penalties under Sections 77 and 78 were dropped by invoking Section 80 of the Act. The decision was based on the appellant&#039;s lack of awareness as a small contractor, having paid more service tax than required, and citing a High Court decision supporting the dropping of penalties due to a reasonable cause for the failure to pay service tax.</description>
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      <description>The appeal against the order passed by the Commissioner(Appeals) regarding service tax demands and penalties was allowed by the Judicial Member. The penalties under Sections 77 and 78 were dropped by invoking Section 80 of the Act. The decision was based on the appellant&#039;s lack of awareness as a small contractor, having paid more service tax than required, and citing a High Court decision supporting the dropping of penalties due to a reasonable cause for the failure to pay service tax.</description>
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