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    <description>The Tribunal upheld the demand of duty and interest but set aside the penalty due to a genuine error in short-payment of service tax. The issue of time bar regarding the receipt of the show cause notice was remanded to the Original Authority for further examination, allowing the appellant an opportunity to present their case. The appeal was disposed of with modifications based on these terms.</description>
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      <description>The Tribunal upheld the demand of duty and interest but set aside the penalty due to a genuine error in short-payment of service tax. The issue of time bar regarding the receipt of the show cause notice was remanded to the Original Authority for further examination, allowing the appellant an opportunity to present their case. The appeal was disposed of with modifications based on these terms.</description>
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