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    <title>2018 (9) TMI 660 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals in favor of the appellants, setting aside the penalties imposed under Sections 77 and 78 of the Finance Act, 1994. The decision was based on the genuine belief of the appellants and their timely payment of service tax along with interest before the issuance of show-cause notices. The Tribunal considered the contentious nature of the taxability issue and granted relief under Section 80, emphasizing the appellants&#039; reasonable cause for the waiver of penalties.</description>
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      <description>The Tribunal allowed the appeals in favor of the appellants, setting aside the penalties imposed under Sections 77 and 78 of the Finance Act, 1994. The decision was based on the genuine belief of the appellants and their timely payment of service tax along with interest before the issuance of show-cause notices. The Tribunal considered the contentious nature of the taxability issue and granted relief under Section 80, emphasizing the appellants&#039; reasonable cause for the waiver of penalties.</description>
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