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    <title>No Penalty Imposed for Non-Discharge of Service Tax Due to Reasonable Cause Under Finance Act Sections 76 &amp; 77.</title>
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    <description>Penalty u/s 76 and 77 of FA - non-discharge of service tax liability in spite of having collected the same from the service recipient - since there was reasonable cause for failure of the appellant to discharge tax liability, no penalty.</description>
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      <description>Penalty u/s 76 and 77 of FA - non-discharge of service tax liability in spite of having collected the same from the service recipient - since there was reasonable cause for failure of the appellant to discharge tax liability, no penalty.</description>
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