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    <title>2018 (10) TMI 1072 - CESTAT MUMBAI</title>
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    <description>The tribunal allowed the appeal, modifying the order to reduce the penalty imposed under Section 78 by 25% as the appellant had voluntarily paid the service tax before the notice. The disputed service tax liability was to be reevaluated by the adjudicating authority based on the evidence presented, as the tribunal found the authorities had not adequately addressed the appellant&#039;s defense. The case was remanded for further consideration in line with the tribunal&#039;s observations.</description>
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      <link>https://www.taxtmi.com/caselaws?id=369106</link>
      <description>The tribunal allowed the appeal, modifying the order to reduce the penalty imposed under Section 78 by 25% as the appellant had voluntarily paid the service tax before the notice. The disputed service tax liability was to be reevaluated by the adjudicating authority based on the evidence presented, as the tribunal found the authorities had not adequately addressed the appellant&#039;s defense. The case was remanded for further consideration in line with the tribunal&#039;s observations.</description>
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