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    <title>2017 (4) TMI 284 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the penalties imposed under Section 76 and 78 of the Finance Act, 1994, on the appellant for charging handling charges without paying service tax. It was held that if the demand for service tax was not sustainable, no penalties could be imposed. Relying on precedent, the Tribunal found the demand against the appellant could not be confirmed, leading to the revocation of the penalties. The appeal was disposed of accordingly, with the penalties being overturned.</description>
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    <pubDate>Wed, 29 Mar 2017 00:00:00 +0530</pubDate>
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      <title>2017 (4) TMI 284 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=341314</link>
      <description>The Tribunal set aside the penalties imposed under Section 76 and 78 of the Finance Act, 1994, on the appellant for charging handling charges without paying service tax. It was held that if the demand for service tax was not sustainable, no penalties could be imposed. Relying on precedent, the Tribunal found the demand against the appellant could not be confirmed, leading to the revocation of the penalties. The appeal was disposed of accordingly, with the penalties being overturned.</description>
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      <pubDate>Wed, 29 Mar 2017 00:00:00 +0530</pubDate>
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