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    <title>2019 (5) TMI 73 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, ordering the deletion of the penalty under Section 78 of the Finance Act for non-payment of Service Tax for the period March 2011 &amp;amp; June 2011. The appellant&#039;s immediate payment upon detection, lack of dispute, and demonstrated bonafides influenced the decision, in line with precedents from the High Court of Karnataka. The Tribunal exercised discretion under Section 80, emphasizing the importance of prompt payment and the appellant&#039;s genuine intentions, ultimately leading to the deletion of the penalty.</description>
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      <title>2019 (5) TMI 73 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=379345</link>
      <description>The Tribunal allowed the appeal, ordering the deletion of the penalty under Section 78 of the Finance Act for non-payment of Service Tax for the period March 2011 &amp;amp; June 2011. The appellant&#039;s immediate payment upon detection, lack of dispute, and demonstrated bonafides influenced the decision, in line with precedents from the High Court of Karnataka. The Tribunal exercised discretion under Section 80, emphasizing the importance of prompt payment and the appellant&#039;s genuine intentions, ultimately leading to the deletion of the penalty.</description>
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      <pubDate>Thu, 28 Mar 2019 00:00:00 +0530</pubDate>
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