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    <description>The Tribunal remanded the case to the adjudicating authority for reevaluation of service tax quantification, emphasizing the appellant&#039;s honest compliance and the need for accurate assessment. The penalty under Section 78 of the Finance Act, 1994, was set aside due to the absence of intentional evasion. The appellant must pay any outstanding balance with interest if determined.</description>
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      <description>The Tribunal remanded the case to the adjudicating authority for reevaluation of service tax quantification, emphasizing the appellant&#039;s honest compliance and the need for accurate assessment. The penalty under Section 78 of the Finance Act, 1994, was set aside due to the absence of intentional evasion. The appellant must pay any outstanding balance with interest if determined.</description>
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