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    <title>2019 (1) TMI 66 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside the penalties imposed on the appellant under various Sections of the Finance Act, 1994. The Tribunal found no evidence of suppression of facts or mis-declaration, acknowledging the appellant&#039;s prompt payment of the service tax and interest upon realization of the oversight. Invoking Section 80 of the Finance Act, 1994, the Tribunal waived the penalties, emphasizing the importance of immediate compliance and rectification of errors.</description>
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      <description>The Tribunal allowed the appeal, setting aside the penalties imposed on the appellant under various Sections of the Finance Act, 1994. The Tribunal found no evidence of suppression of facts or mis-declaration, acknowledging the appellant&#039;s prompt payment of the service tax and interest upon realization of the oversight. Invoking Section 80 of the Finance Act, 1994, the Tribunal waived the penalties, emphasizing the importance of immediate compliance and rectification of errors.</description>
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      <pubDate>Wed, 26 Dec 2018 00:00:00 +0530</pubDate>
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