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    <title>2018 (5) TMI 1466 - CESTAT AHMEDABAD</title>
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    <description>The Appellate Tribunal CESTAT Ahmedabad addressed the delay in service tax payment under reverse charge mechanism and penalty imposition under Section 78 of the Finance Act, 1994. The Tribunal found that penalty imposition was not justified as the appellant paid the service tax and interest before the show cause notice was issued. Citing relevant case laws and precedents, the Tribunal set aside the penalty while upholding the service tax and interest payments made by the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=360902</link>
      <description>The Appellate Tribunal CESTAT Ahmedabad addressed the delay in service tax payment under reverse charge mechanism and penalty imposition under Section 78 of the Finance Act, 1994. The Tribunal found that penalty imposition was not justified as the appellant paid the service tax and interest before the show cause notice was issued. Citing relevant case laws and precedents, the Tribunal set aside the penalty while upholding the service tax and interest payments made by the appellant.</description>
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