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    <title>2018 (7) TMI 79 - CESTAT CHENNAI</title>
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    <description>The Tribunal confirmed the demand for service tax under Construction of Industrial or Commercial Complex service for the period after 1.6.2007, holding the appellant liable despite their argument that the main contractor should bear the responsibility. Penalties under section 78 were set aside due to the appellant&#039;s lack of awareness of the tax liability, while the demand and penalty under section 77 were upheld. The appeal was partly allowed, modifying the order to only set aside the penalty under section 78.</description>
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      <title>2018 (7) TMI 79 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=362771</link>
      <description>The Tribunal confirmed the demand for service tax under Construction of Industrial or Commercial Complex service for the period after 1.6.2007, holding the appellant liable despite their argument that the main contractor should bear the responsibility. Penalties under section 78 were set aside due to the appellant&#039;s lack of awareness of the tax liability, while the demand and penalty under section 77 were upheld. The appeal was partly allowed, modifying the order to only set aside the penalty under section 78.</description>
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      <pubDate>Thu, 12 Apr 2018 00:00:00 +0530</pubDate>
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