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    <title>2018 (6) TMI 525 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the penalty imposed under section 78 for non-payment of service tax on storage and warehousing services. The appellant&#039;s bonafide belief that their services did not fall under the taxable category was considered, along with their substantial prior tax payment. The Tribunal found the penalty unwarranted, modifying the order to remove it while upholding the service tax demand and interest. The appeal was partly allowed, ensuring no disturbance to the tax liability, with consequential relief granted to the appellant.</description>
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    <pubDate>Mon, 12 Mar 2018 00:00:00 +0530</pubDate>
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      <title>2018 (6) TMI 525 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=361698</link>
      <description>The Tribunal set aside the penalty imposed under section 78 for non-payment of service tax on storage and warehousing services. The appellant&#039;s bonafide belief that their services did not fall under the taxable category was considered, along with their substantial prior tax payment. The Tribunal found the penalty unwarranted, modifying the order to remove it while upholding the service tax demand and interest. The appeal was partly allowed, ensuring no disturbance to the tax liability, with consequential relief granted to the appellant.</description>
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      <pubDate>Mon, 12 Mar 2018 00:00:00 +0530</pubDate>
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