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    <title>2023 (2) TMI 780 - CESTAT AHMEDABAD</title>
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    <description>The tribunal allowed the appeal, setting aside the order and directing adjustments to be made per relevant circulars and judgments. The demand for service tax was deemed unsustainable as it had already been paid under a different registration number. Penalties under sections 76, 77, and 78 were annulled due to the absence of malafide intent. The decision was made on 03.02.2023.</description>
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      <link>https://www.taxtmi.com/caselaws?id=434265</link>
      <description>The tribunal allowed the appeal, setting aside the order and directing adjustments to be made per relevant circulars and judgments. The demand for service tax was deemed unsustainable as it had already been paid under a different registration number. Penalties under sections 76, 77, and 78 were annulled due to the absence of malafide intent. The decision was made on 03.02.2023.</description>
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