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    <title>2008 (10) TMI 71 - CESTAT Bangalore</title>
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    <description>The Tribunal allowed the appeal (ST/346/2007) by setting aside penalties imposed by the Commissioner under Sections 76, 77, and 78 of the Finance Act, 1994. The Tribunal determined that penalties were not justified as the appellants had paid the Service Tax liability before receiving the show cause notice, citing relevant precedents. This case emphasizes the significance of timely tax payments and the rationale behind penalties in instances of non-discharge of tax liabilities prior to show cause notices.</description>
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    <pubDate>Fri, 03 Oct 2008 00:00:00 +0530</pubDate>
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      <title>2008 (10) TMI 71 - CESTAT Bangalore</title>
      <link>https://www.taxtmi.com/caselaws?id=32191</link>
      <description>The Tribunal allowed the appeal (ST/346/2007) by setting aside penalties imposed by the Commissioner under Sections 76, 77, and 78 of the Finance Act, 1994. The Tribunal determined that penalties were not justified as the appellants had paid the Service Tax liability before receiving the show cause notice, citing relevant precedents. This case emphasizes the significance of timely tax payments and the rationale behind penalties in instances of non-discharge of tax liabilities prior to show cause notices.</description>
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      <pubDate>Fri, 03 Oct 2008 00:00:00 +0530</pubDate>
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