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    <title>2018 (3) TMI 1628 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed both appeals, upholding the Order-in-Appeal and decisions on penalties under Section 76 and Section 78. The assessee acknowledged liability by paying a significant part of the Service Tax demand, leading to the dropping of penalty under Section 76. The Tribunal found this action reasonable given the circumstances and litigation policy, affirming the impugned order. Compliance with tax obligations and case-specific considerations were highlighted in the judgment, emphasizing the Tribunal&#039;s thorough analysis in maintaining the decision.</description>
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      <description>The Tribunal dismissed both appeals, upholding the Order-in-Appeal and decisions on penalties under Section 76 and Section 78. The assessee acknowledged liability by paying a significant part of the Service Tax demand, leading to the dropping of penalty under Section 76. The Tribunal found this action reasonable given the circumstances and litigation policy, affirming the impugned order. Compliance with tax obligations and case-specific considerations were highlighted in the judgment, emphasizing the Tribunal&#039;s thorough analysis in maintaining the decision.</description>
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