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    <title>2022 (9) TMI 1159 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the penalty imposed under Section 78 for service tax on reverse charge mechanism on services received from overseas, citing compliance with Section 73(3) of the Finance Act, 1994, and lack of mala fide intent. The appeal was upheld on this specific issue, with the remaining aspects of the order affirmed.</description>
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      <description>The Tribunal set aside the penalty imposed under Section 78 for service tax on reverse charge mechanism on services received from overseas, citing compliance with Section 73(3) of the Finance Act, 1994, and lack of mala fide intent. The appeal was upheld on this specific issue, with the remaining aspects of the order affirmed.</description>
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