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    <title>No Penalty Imposed: Section 78 Finance Act Dispute Resolved as No Malafide Intent in Service Tax Non-Payment Case.</title>
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    <description>Penalty u/s 78 of FA - Non-payment of service tax - the issue is a bonafide dispute of legal interpretation of the newly introduced provision, no malafide can be attributed to the appellant so as to call for imposition of any penalty.</description>
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