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    <title>2013 (4) TMI 319 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal granted relief to the appellant for a specific period, reducing the service tax liability based on a chartered accountant&#039;s certificate. The Tribunal upheld penalties for non-filing of returns but set aside penalties under another section due to the appellant&#039;s genuine belief. The authorities were directed to adjust the pre-deposited amount towards the service tax liability. The appeal was disposed of with modified penalties, considering the circumstances and legal provisions.</description>
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      <title>2013 (4) TMI 319 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=222123</link>
      <description>The Tribunal granted relief to the appellant for a specific period, reducing the service tax liability based on a chartered accountant&#039;s certificate. The Tribunal upheld penalties for non-filing of returns but set aside penalties under another section due to the appellant&#039;s genuine belief. The authorities were directed to adjust the pre-deposited amount towards the service tax liability. The appeal was disposed of with modified penalties, considering the circumstances and legal provisions.</description>
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