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    <title>2019 (6) TMI 632 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal by setting aside the penalty under Section 77 of the Finance Act, 1994. The rest of the impugned order, including the service tax demand and interest, was upheld. The Tribunal emphasized that the issues raised in the two show cause notices were distinct and did not overlap.</description>
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      <description>The Tribunal allowed the appeal by setting aside the penalty under Section 77 of the Finance Act, 1994. The rest of the impugned order, including the service tax demand and interest, was upheld. The Tribunal emphasized that the issues raised in the two show cause notices were distinct and did not overlap.</description>
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