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    <title>2015 (11) TMI 331 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision to impose penalties on specific services under the Finance Act, 1994, limiting penalties to 25% of the service tax amount for one service. The Review order&#039;s conclusion of no penalty for certain services was found incorrect, and the Adjudicating authority was directed to assess any tax liability deficiency for interest calculation. The Tribunal dismissed the Revenue&#039;s appeal, affirming penalty imposition while addressing concerns about interest under Section 78 of the Finance Act, 1994.</description>
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      <link>https://www.taxtmi.com/caselaws?id=267522</link>
      <description>The Tribunal upheld the Commissioner&#039;s decision to impose penalties on specific services under the Finance Act, 1994, limiting penalties to 25% of the service tax amount for one service. The Review order&#039;s conclusion of no penalty for certain services was found incorrect, and the Adjudicating authority was directed to assess any tax liability deficiency for interest calculation. The Tribunal dismissed the Revenue&#039;s appeal, affirming penalty imposition while addressing concerns about interest under Section 78 of the Finance Act, 1994.</description>
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      <pubDate>Tue, 15 Sep 2015 00:00:00 +0530</pubDate>
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