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    <title>2018 (9) TMI 825 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the penalty imposed under Section 76 of the Finance Act, 1994, emphasizing the appellants&#039; reasonable cause for delayed payment of service tax and absence of mala fide intention. The appeal was allowed partly, with consequential reliefs, if any, highlighting the significance of establishing reasonable cause to waive penalties under the Act.</description>
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      <description>The Tribunal set aside the penalty imposed under Section 76 of the Finance Act, 1994, emphasizing the appellants&#039; reasonable cause for delayed payment of service tax and absence of mala fide intention. The appeal was allowed partly, with consequential reliefs, if any, highlighting the significance of establishing reasonable cause to waive penalties under the Act.</description>
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