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    <title>2018 (7) TMI 1126 - CESTAT BANGALORE</title>
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    <description>The Tribunal disposed of the appeals by dropping penalties under Section 78 for suppression of value of taxable service, delay in payment of service tax, and late filing of ST3 returns. The appellant&#039;s liability was limited to interest on delayed tax payments, as the Tribunal found no deliberate evasion or fraudulent intent, emphasizing the importance of reasonable causes for delays in tax compliance.</description>
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      <description>The Tribunal disposed of the appeals by dropping penalties under Section 78 for suppression of value of taxable service, delay in payment of service tax, and late filing of ST3 returns. The appellant&#039;s liability was limited to interest on delayed tax payments, as the Tribunal found no deliberate evasion or fraudulent intent, emphasizing the importance of reasonable causes for delays in tax compliance.</description>
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