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    <title>2019 (1) TMI 1431 - CESTAT CHENNAI</title>
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    <description>The Tribunal invoked Section 80 of the Finance Act, 1994, setting aside penalties under Sections 76 and 78 due to financial crisis and lack of evidence of intentional tax evasion. The penalty under Section 77 was upheld, partially favoring the appellant in the case concerning non-payment of service tax and penalties.</description>
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      <description>The Tribunal invoked Section 80 of the Finance Act, 1994, setting aside penalties under Sections 76 and 78 due to financial crisis and lack of evidence of intentional tax evasion. The penalty under Section 77 was upheld, partially favoring the appellant in the case concerning non-payment of service tax and penalties.</description>
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