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    <title>2023 (8) TMI 12 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the penalties imposed under Section 77 and Section 78 of the Finance Act, 1994, as the appellant paid the service tax before the show cause notice without any intention to evade tax. The appeal was allowed, granting consequential relief in accordance with the law.</description>
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      <description>The Tribunal set aside the penalties imposed under Section 77 and Section 78 of the Finance Act, 1994, as the appellant paid the service tax before the show cause notice without any intention to evade tax. The appeal was allowed, granting consequential relief in accordance with the law.</description>
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