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    <title>2018 (4) TMI 1675 - CESTAT NEW DELHI</title>
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    <description>The appeal was disposed of with penalties under Section 77 and 78 being revoked due to lack of concrete evidence showing malicious intent by the appellant. The demand for service tax with interest was upheld, emphasizing the need to consider individual circumstances before imposing penalties solely based on non-compliance.</description>
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      <description>The appeal was disposed of with penalties under Section 77 and 78 being revoked due to lack of concrete evidence showing malicious intent by the appellant. The demand for service tax with interest was upheld, emphasizing the need to consider individual circumstances before imposing penalties solely based on non-compliance.</description>
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