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    <title>2018 (8) TMI 1457 - CESTAT HYDERABAD</title>
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    <description>The Tribunal set aside penalties imposed on the appellants for non-discharging service tax liability under the reverse charge mechanism for services from a goods transport agency during 01.01.2005 to 31.03.2006. The confusion around the mechanism&#039;s introduction and industry challenges led to invoking Section 80 of the Finance Act, 1994, resulting in penalty revocation. The decision favored the appellants due to the circumstances, providing relief and modifying the order in their favor.</description>
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      <link>https://www.taxtmi.com/caselaws?id=365985</link>
      <description>The Tribunal set aside penalties imposed on the appellants for non-discharging service tax liability under the reverse charge mechanism for services from a goods transport agency during 01.01.2005 to 31.03.2006. The confusion around the mechanism&#039;s introduction and industry challenges led to invoking Section 80 of the Finance Act, 1994, resulting in penalty revocation. The decision favored the appellants due to the circumstances, providing relief and modifying the order in their favor.</description>
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