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    <title>2019 (2) TMI 773 - CESTAT NEW DELHI</title>
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    <description>The Tribunal partially allowed the appeal, waiving penalties under Sections 76, 77, and 78, while upholding the service tax demand, interest payment, and late fees for late ST-3 returns. The appellant&#039;s timely payment of service tax and interest, along with no malafide intent, led to the waiver of penalties under Section 80 of the Finance Act, 1994.</description>
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      <link>https://www.taxtmi.com/caselaws?id=375146</link>
      <description>The Tribunal partially allowed the appeal, waiving penalties under Sections 76, 77, and 78, while upholding the service tax demand, interest payment, and late fees for late ST-3 returns. The appellant&#039;s timely payment of service tax and interest, along with no malafide intent, led to the waiver of penalties under Section 80 of the Finance Act, 1994.</description>
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