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    <title>2017 (6) TMI 1220 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the Order-in-Original for recovery of service tax and penalties imposed under Sections 76 and 78 of the Finance Act, 1994, finding that simultaneous imposition of penalties under both sections was impermissible. The Tribunal ruled in favor of the appellant, citing a Gujarat High Court judgment that established penalties under both sections cannot be imposed concurrently.</description>
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      <title>2017 (6) TMI 1220 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=272926</link>
      <description>The Tribunal set aside the Order-in-Original for recovery of service tax and penalties imposed under Sections 76 and 78 of the Finance Act, 1994, finding that simultaneous imposition of penalties under both sections was impermissible. The Tribunal ruled in favor of the appellant, citing a Gujarat High Court judgment that established penalties under both sections cannot be imposed concurrently.</description>
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      <pubDate>Tue, 13 Jun 2017 00:00:00 +0530</pubDate>
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