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    <title>2009 (4) TMI 139 - CESTAT, BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants, waiving the penalty imposed on them for the delay in payment of service tax. The delay was attributed to delayed payments from the service recipient, M/s. BSNL, causing financial strain on the appellants. The Tribunal considered the circumstances, including the appellants&#039; reliance on BSNL payments, and set aside the penalty imposed under section 80 of the Finance Act.</description>
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      <link>https://www.taxtmi.com/caselaws?id=34761</link>
      <description>The Tribunal ruled in favor of the appellants, waiving the penalty imposed on them for the delay in payment of service tax. The delay was attributed to delayed payments from the service recipient, M/s. BSNL, causing financial strain on the appellants. The Tribunal considered the circumstances, including the appellants&#039; reliance on BSNL payments, and set aside the penalty imposed under section 80 of the Finance Act.</description>
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