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    <title>2020 (10) TMI 291 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the non-levy of penalties and dropping the service tax demand based on the reasonable cause for late payment and the stay granted by the Supreme Court. The decision favored the respondent, granting them consequential benefits in accordance with the law.</description>
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