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    <title>2019 (6) TMI 1274 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, ruling in favor of the appellant. The Tribunal held that since the appellant had paid the service tax and interest before the issuance of the show-cause notice, no penalty should be levied under Section 78. Citing relevant judicial precedents, the Tribunal found the penalty imposition unjustified and granted consequential relief to the appellant, ultimately allowing the appeal.</description>
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      <title>2019 (6) TMI 1274 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=382197</link>
      <description>The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, ruling in favor of the appellant. The Tribunal held that since the appellant had paid the service tax and interest before the issuance of the show-cause notice, no penalty should be levied under Section 78. Citing relevant judicial precedents, the Tribunal found the penalty imposition unjustified and granted consequential relief to the appellant, ultimately allowing the appeal.</description>
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