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    <title>2010 (6) TMI 631 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT, Chennai, set aside the penalty under section 76 of the Finance Act, 1994 in the case of S. Raghu v. C. Rangaraju. The penalty was waived due to the assessees&#039; ignorance of service tax liability, protected under section 80. The appeal was successful in overturning the penalty under section 78 but upheld the penalty under section 77.</description>
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      <description>The Appellate Tribunal CESTAT, Chennai, set aside the penalty under section 76 of the Finance Act, 1994 in the case of S. Raghu v. C. Rangaraju. The penalty was waived due to the assessees&#039; ignorance of service tax liability, protected under section 80. The appeal was successful in overturning the penalty under section 78 but upheld the penalty under section 77.</description>
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