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    <description>The Appellate Tribunal CESTAT CHENNAI upheld a penalty of Rs. 100 per day for delay in payment under Section 76 of the Finance Act, 1994, limiting the tax liability to Rs. 3,42,389. The appeal was dismissed due to financial hardship not justifying the delayed payment of service tax over almost three years.</description>
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      <description>The Appellate Tribunal CESTAT CHENNAI upheld a penalty of Rs. 100 per day for delay in payment under Section 76 of the Finance Act, 1994, limiting the tax liability to Rs. 3,42,389. The appeal was dismissed due to financial hardship not justifying the delayed payment of service tax over almost three years.</description>
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