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    <title>2017 (7) TMI 899 - CESTAT CHENNAI</title>
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    <description>The judge partially allowed the appeal, reducing the penalty imposed on the appellants for non-payment of service tax. Despite finding that the appellants had a history of tax non-compliance, the judge considered mitigating factors and the availability of transaction details in records. As a result, the penalty was reduced to 50% of the service tax demand, providing relief to the appellants.</description>
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      <description>The judge partially allowed the appeal, reducing the penalty imposed on the appellants for non-payment of service tax. Despite finding that the appellants had a history of tax non-compliance, the judge considered mitigating factors and the availability of transaction details in records. As a result, the penalty was reduced to 50% of the service tax demand, providing relief to the appellants.</description>
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