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    <description>The Appellate Tribunal CESTAT ALLAHABAD addressed the correct calculation of the service tax rate for Works Contract Service for 2007-08, directing a recalculation based on the correct rate of 2.06%. The Tribunal also set aside the penalty imposed under Section 78 of the Finance Act, 1994, as no mala-fide intention was found. The appeal was allowed in part, with the Tribunal not interfering with the rest of the order.</description>
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