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    <description>The Tribunal waived the penalty imposed under section 78 of the Finance Act, considering the reasonable cause for the appellant&#039;s failure to discharge the tax liability on commission paid to foreign agents due to the confusion regarding taxability during the relevant period. The impugned order was modified to set aside the penalty without affecting the service tax liability, allowing the appeal on these grounds.</description>
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      <description>The Tribunal waived the penalty imposed under section 78 of the Finance Act, considering the reasonable cause for the appellant&#039;s failure to discharge the tax liability on commission paid to foreign agents due to the confusion regarding taxability during the relevant period. The impugned order was modified to set aside the penalty without affecting the service tax liability, allowing the appeal on these grounds.</description>
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