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    <title>2018 (4) TMI 1336 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant regarding the imposition of penalties under Section 77 and 78, citing the appellant&#039;s genuine belief and substantial payment of service tax. Additionally, the Tribunal emphasized the necessity of extending cum tax benefits before determining tax liability, directing the re-quantification of the demand accordingly. The appeal was disposed of with these modifications.</description>
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      <description>The Tribunal ruled in favor of the appellant regarding the imposition of penalties under Section 77 and 78, citing the appellant&#039;s genuine belief and substantial payment of service tax. Additionally, the Tribunal emphasized the necessity of extending cum tax benefits before determining tax liability, directing the re-quantification of the demand accordingly. The appeal was disposed of with these modifications.</description>
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