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    <title>2013 (12) TMI 627 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the lower authorities&#039; decision to waive penalties under sections 76, 77, and 78 of the Finance Act, 1994, in a case involving service tax demands on services received from abroad. The confusion among exporters regarding tax liability, combined with the evolving legal framework on imported services, led to the rejection of the Revenue&#039;s appeal. The Tribunal found no grounds to interfere, affirming the Commissioner (Appeals)&#039; decision.</description>
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      <description>The Tribunal upheld the lower authorities&#039; decision to waive penalties under sections 76, 77, and 78 of the Finance Act, 1994, in a case involving service tax demands on services received from abroad. The confusion among exporters regarding tax liability, combined with the evolving legal framework on imported services, led to the rejection of the Revenue&#039;s appeal. The Tribunal found no grounds to interfere, affirming the Commissioner (Appeals)&#039; decision.</description>
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      <pubDate>Fri, 06 Dec 2013 00:00:00 +0530</pubDate>
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