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    <title>2009 (12) TMI 175 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellants, setting aside penalties imposed under sections 76, 78, and 77 of the Finance Act, 1994. The partners were found unaware of their service tax liability until informed by officers, leading to belated payment and registration. The Revenue failed to prove suppression by the assessees, leading to the penalties being overturned. The appeals were allowed.</description>
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    <pubDate>Tue, 29 Dec 2009 00:00:00 +0530</pubDate>
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      <description>The Appellate Tribunal CESTAT, Chennai ruled in favor of the appellants, setting aside penalties imposed under sections 76, 78, and 77 of the Finance Act, 1994. The partners were found unaware of their service tax liability until informed by officers, leading to belated payment and registration. The Revenue failed to prove suppression by the assessees, leading to the penalties being overturned. The appeals were allowed.</description>
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      <pubDate>Tue, 29 Dec 2009 00:00:00 +0530</pubDate>
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