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    <title>2017 (8) TMI 795 - CESTAT CHENNAI</title>
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    <description>The Tribunal partially allowed the appeal by overturning penalties imposed under sections 76 and 78 for delayed service tax payment due to financial hardships faced by the appellants. The demands and interest payments were confirmed, recognizing the genuine financial challenges experienced by the appellants, leading to delayed tax payments. The Tribunal emphasized the need to consider such hardships when imposing penalties, ultimately setting aside the penalties while upholding the tax demands and interest payments.</description>
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      <title>2017 (8) TMI 795 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=346737</link>
      <description>The Tribunal partially allowed the appeal by overturning penalties imposed under sections 76 and 78 for delayed service tax payment due to financial hardships faced by the appellants. The demands and interest payments were confirmed, recognizing the genuine financial challenges experienced by the appellants, leading to delayed tax payments. The Tribunal emphasized the need to consider such hardships when imposing penalties, ultimately setting aside the penalties while upholding the tax demands and interest payments.</description>
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      <pubDate>Thu, 10 Aug 2017 00:00:00 +0530</pubDate>
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