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    <description>The Tribunal partially allowed the appeal, sustaining the penalty under Section 78 of the Finance Act, 1994, while setting aside the penalties under Sections 76 and 77. The judgment clarifies the applicability of penalties when service tax was paid before the show-cause notice, emphasizing the varying treatment under different sections of the Act based on legal precedents and interpretations.</description>
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      <description>The Tribunal partially allowed the appeal, sustaining the penalty under Section 78 of the Finance Act, 1994, while setting aside the penalties under Sections 76 and 77. The judgment clarifies the applicability of penalties when service tax was paid before the show-cause notice, emphasizing the varying treatment under different sections of the Act based on legal precedents and interpretations.</description>
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