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    <title>2018 (11) TMI 1726 - CESTAT MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal based on the limitation ground, setting aside the penalty under Section 78 and directing the quantification of service tax, interest, and penalty under Section 76 to be paid by the appellant. The Tribunal found no evidence of intent to evade tax, leading to the ruling in favor of the appellant and setting aside the impugned order to the extent of limitation.</description>
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      <description>The Tribunal partially allowed the appeal based on the limitation ground, setting aside the penalty under Section 78 and directing the quantification of service tax, interest, and penalty under Section 76 to be paid by the appellant. The Tribunal found no evidence of intent to evade tax, leading to the ruling in favor of the appellant and setting aside the impugned order to the extent of limitation.</description>
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