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    <title>2019 (1) TMI 76 - MADRAS HIGH COURT</title>
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    <description>The Court upheld the Tribunal&#039;s decision to delete the penalty imposed under Sections 77 and 78 of the Finance Act, 1994, invoking Section 80. The matter was remanded to the Adjudicating Authority for re-consideration of taxable services and penalty imposition. The Court dismissed the civil miscellaneous appeal, focusing solely on the penalty deletion issue and not addressing the Tribunal&#039;s remand order for de novo consideration.</description>
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      <title>2019 (1) TMI 76 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=372911</link>
      <description>The Court upheld the Tribunal&#039;s decision to delete the penalty imposed under Sections 77 and 78 of the Finance Act, 1994, invoking Section 80. The matter was remanded to the Adjudicating Authority for re-consideration of taxable services and penalty imposition. The Court dismissed the civil miscellaneous appeal, focusing solely on the penalty deletion issue and not addressing the Tribunal&#039;s remand order for de novo consideration.</description>
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