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    <title>2023 (9) TMI 1091 - CESTAT KOLKATA</title>
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    <description>The penalties imposed under Sections 77 and 78 were set aside, confirming the service tax demand and the adjustment of interest from the excess payment made by the Appellant. The appeal was disposed of accordingly, with the Ld. Commissioner (Appeals) upholding the Appellant&#039;s position in the case.</description>
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      <description>The penalties imposed under Sections 77 and 78 were set aside, confirming the service tax demand and the adjustment of interest from the excess payment made by the Appellant. The appeal was disposed of accordingly, with the Ld. Commissioner (Appeals) upholding the Appellant&#039;s position in the case.</description>
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