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    <title>2017 (8) TMI 638 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal upheld the decision of the Ld. Commissioner (Appeals) regarding the extended period and the imposition of penalties under Sections 76, 77, and 78 of the Finance Act, 1994. The appeal filed by the construction service provider was dismissed, sustaining the penalties imposed for failure to pay Service Tax under the Goods Transport Agency category, indicating willful suppression. The judgment was pronounced on 11.08.2017 by Mr. Devender Singh, Member (Technical) of the Appellate Tribunal CESTAT Chandigarh.</description>
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      <description>The Tribunal upheld the decision of the Ld. Commissioner (Appeals) regarding the extended period and the imposition of penalties under Sections 76, 77, and 78 of the Finance Act, 1994. The appeal filed by the construction service provider was dismissed, sustaining the penalties imposed for failure to pay Service Tax under the Goods Transport Agency category, indicating willful suppression. The judgment was pronounced on 11.08.2017 by Mr. Devender Singh, Member (Technical) of the Appellate Tribunal CESTAT Chandigarh.</description>
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