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    <title>2015 (9) TMI 831 - COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX (APPEALS), CHANDIGARH</title>
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    <description>The appeal was partially allowed. The Service Tax demand for the periods 2009-10 and 2010-11 was vacated due to eligibility for small scale exemption. The demand for 2008-09 was upheld, along with corresponding penalties under Sections 77 and 78. The extended period for demand was justified, and the plea for waiver of penalties under Section 80 was denied.</description>
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      <title>2015 (9) TMI 831 - COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX (APPEALS), CHANDIGARH</title>
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      <description>The appeal was partially allowed. The Service Tax demand for the periods 2009-10 and 2010-11 was vacated due to eligibility for small scale exemption. The demand for 2008-09 was upheld, along with corresponding penalties under Sections 77 and 78. The extended period for demand was justified, and the plea for waiver of penalties under Section 80 was denied.</description>
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