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    <description>The Tribunal confirmed the service tax demand for the Technocity Project and the penalty for late filing of returns. The demands for the Sai Sharnam and Laboni Projects were set aside. The Tribunal upheld decisions on Cenvat credit and non-imposition of penalties under Section 78A, dismissing the revenue&#039;s appeal for lack of merit.</description>
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      <description>The Tribunal confirmed the service tax demand for the Technocity Project and the penalty for late filing of returns. The demands for the Sai Sharnam and Laboni Projects were set aside. The Tribunal upheld decisions on Cenvat credit and non-imposition of penalties under Section 78A, dismissing the revenue&#039;s appeal for lack of merit.</description>
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