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    <title>2018 (12) TMI 946 - CESTAT CHENNAI</title>
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    <description>The Tribunal partially allowed the appeal concerning tax liability on computer training services. The demand for a specific period was deemed time-barred, but upheld for a previous period. The taxability of course materials supplied to students was ruled in favor of the appellants. Service tax liability on services to franchisees and renting out property was upheld. Penalties under Section 78 of the Finance Act were modified, reducing the total penalty to Rs. 3,83,725. Appellants were directed to pay upheld tax liabilities with interest.</description>
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    <pubDate>Fri, 07 Dec 2018 00:00:00 +0530</pubDate>
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      <title>2018 (12) TMI 946 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=372177</link>
      <description>The Tribunal partially allowed the appeal concerning tax liability on computer training services. The demand for a specific period was deemed time-barred, but upheld for a previous period. The taxability of course materials supplied to students was ruled in favor of the appellants. Service tax liability on services to franchisees and renting out property was upheld. Penalties under Section 78 of the Finance Act were modified, reducing the total penalty to Rs. 3,83,725. Appellants were directed to pay upheld tax liabilities with interest.</description>
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      <pubDate>Fri, 07 Dec 2018 00:00:00 +0530</pubDate>
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