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    <title>2019 (3) TMI 1054 - CESTAT CHENNAI</title>
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    <description>The tribunal partly allowed the appeal, setting aside the penalty imposed under section 78 of the Finance Act due to reasonable cause for non-payment of tax liability. The demand of service tax liability on differential amounts was modified, with certain expenses excluded but others upheld from a specific date, necessitating quantification. The case emphasizes the significance of legal interpretations and reliance on official circulars in tax disputes, showcasing the tribunal&#039;s authority to set aside penalties under specific provisions of the Finance Act.</description>
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      <description>The tribunal partly allowed the appeal, setting aside the penalty imposed under section 78 of the Finance Act due to reasonable cause for non-payment of tax liability. The demand of service tax liability on differential amounts was modified, with certain expenses excluded but others upheld from a specific date, necessitating quantification. The case emphasizes the significance of legal interpretations and reliance on official circulars in tax disputes, showcasing the tribunal&#039;s authority to set aside penalties under specific provisions of the Finance Act.</description>
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      <pubDate>Mon, 18 Mar 2019 00:00:00 +0530</pubDate>
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