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    <title>2019 (1) TMI 438 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the demand for service tax as a co-loader for the period from 01.05.2006 to 22.08.2007 based on previous rulings and a Board Circular. However, the demand for the period post 22.08.2007 was upheld with interest, and the case was remanded for further proceedings. The penalty imposed on the appellant was overturned due to no deliberate evasion of service tax payment.</description>
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      <description>The Tribunal set aside the demand for service tax as a co-loader for the period from 01.05.2006 to 22.08.2007 based on previous rulings and a Board Circular. However, the demand for the period post 22.08.2007 was upheld with interest, and the case was remanded for further proceedings. The penalty imposed on the appellant was overturned due to no deliberate evasion of service tax payment.</description>
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