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    <title>2009 (12) TMI 184 - CESTAT, CHENNAI</title>
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    <description>The Tribunal upheld service tax demands of Rs. 4,73,786.80 and Rs. 3,44,130 for the periods in question related to management consultancy services. Penalties were waived for staff deputation not falling under management consultancy services, and under Section 80 of the Finance Act, 1994, due to pre-existing contracts and genuine belief in non-applicability of service tax. The appeals were partly allowed, adjusting demands and penalties accordingly.</description>
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      <description>The Tribunal upheld service tax demands of Rs. 4,73,786.80 and Rs. 3,44,130 for the periods in question related to management consultancy services. Penalties were waived for staff deputation not falling under management consultancy services, and under Section 80 of the Finance Act, 1994, due to pre-existing contracts and genuine belief in non-applicability of service tax. The appeals were partly allowed, adjusting demands and penalties accordingly.</description>
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