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    <title>2018 (9) TMI 184 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal set aside the demand beyond the normal limitation period, directing re-calculation within the limitation period. Penalties under Sections 76 and 77 were deemed unsustainable due to lack of deliberate tax evasion. The judgment provided relief to the illiterate appellant, highlighting confusion in service tax matters and the appellant&#039;s unawareness as a laborer.</description>
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      <description>The Tribunal set aside the demand beyond the normal limitation period, directing re-calculation within the limitation period. Penalties under Sections 76 and 77 were deemed unsustainable due to lack of deliberate tax evasion. The judgment provided relief to the illiterate appellant, highlighting confusion in service tax matters and the appellant&#039;s unawareness as a laborer.</description>
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