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    <title>2018 (6) TMI 137 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal upheld the demand for service tax and interest but waived the penalties imposed under Sections 76, 77 &amp;amp; 78 by invoking Section 80 of the Act. The appellants&#039; belief in good faith regarding the tax liability of job work charges, along with their immediate payment upon notification, led to the waiver due to the newness of the service tax levy.</description>
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      <title>2018 (6) TMI 137 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=361310</link>
      <description>The Tribunal upheld the demand for service tax and interest but waived the penalties imposed under Sections 76, 77 &amp;amp; 78 by invoking Section 80 of the Act. The appellants&#039; belief in good faith regarding the tax liability of job work charges, along with their immediate payment upon notification, led to the waiver due to the newness of the service tax levy.</description>
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