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    <title>2013 (10) TMI 436 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the order. The supply of Fly Ash was not classified as a &#039;Business Support Service&#039;, and the demand for service tax was deemed unsustainable. The invocation of the extended period for demand and the imposition of penalties under Sections 76 and 78 of the Finance Act, 1994, were not upheld. The relief granted by the adjudicating authority under Section 80 supported the decision.</description>
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      <description>The Tribunal allowed the appellant&#039;s appeal, setting aside the order. The supply of Fly Ash was not classified as a &#039;Business Support Service&#039;, and the demand for service tax was deemed unsustainable. The invocation of the extended period for demand and the imposition of penalties under Sections 76 and 78 of the Finance Act, 1994, were not upheld. The relief granted by the adjudicating authority under Section 80 supported the decision.</description>
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      <pubDate>Mon, 07 Oct 2013 00:00:00 +0530</pubDate>
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