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    <title>2017 (9) TMI 1439 - CESTAT CHENNAI</title>
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    <description>The Tribunal confirmed the service tax amount already paid by the appellants and remanded the balance for verification regarding services from Indian Commission Agents. The penalty imposed on the appellants was set aside under Section 80 of the Finance Act, 1994, due to their genuine belief that the services from Foreign Commission Agents were not taxable and their proper record-keeping.</description>
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      <description>The Tribunal confirmed the service tax amount already paid by the appellants and remanded the balance for verification regarding services from Indian Commission Agents. The penalty imposed on the appellants was set aside under Section 80 of the Finance Act, 1994, due to their genuine belief that the services from Foreign Commission Agents were not taxable and their proper record-keeping.</description>
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