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    <title>2017 (3) TMI 182 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT CHENNAI overturned the impugned order and allowed the appeals regarding the waiver of penalties under Sections 76, 77, and 78 of the Finance Act related to service tax on renting immovable property. Despite the appellant&#039;s delay in paying the service tax, the Tribunal found that the complexity and uncertainty surrounding the taxability issue justified the delayed payment, leading to the waiver of penalties.</description>
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      <title>2017 (3) TMI 182 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=339679</link>
      <description>The Appellate Tribunal CESTAT CHENNAI overturned the impugned order and allowed the appeals regarding the waiver of penalties under Sections 76, 77, and 78 of the Finance Act related to service tax on renting immovable property. Despite the appellant&#039;s delay in paying the service tax, the Tribunal found that the complexity and uncertainty surrounding the taxability issue justified the delayed payment, leading to the waiver of penalties.</description>
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      <pubDate>Fri, 13 Jan 2017 00:00:00 +0530</pubDate>
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