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    <title>2019 (3) TMI 1390 - CESTAT CHENNAI</title>
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    <description>The Tribunal partially allowed the appeal in the case involving a dispute over service tax on Cable Operator Services. The demand and interest were upheld, but penalties under Sections 77 and 78 were set aside. The appellants&#039; argument on service tax liability concerning services provided to sub-operators was considered, leading to the invocation of Section 80 of the Finance Act, 1994 due to interpretational doubt. The decision aimed to address the confusion arising from a Board Circular, balancing legal obligations with the appellants&#039; genuine challenges.</description>
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      <link>https://www.taxtmi.com/caselaws?id=377369</link>
      <description>The Tribunal partially allowed the appeal in the case involving a dispute over service tax on Cable Operator Services. The demand and interest were upheld, but penalties under Sections 77 and 78 were set aside. The appellants&#039; argument on service tax liability concerning services provided to sub-operators was considered, leading to the invocation of Section 80 of the Finance Act, 1994 due to interpretational doubt. The decision aimed to address the confusion arising from a Board Circular, balancing legal obligations with the appellants&#039; genuine challenges.</description>
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      <pubDate>Tue, 22 Jan 2019 00:00:00 +0530</pubDate>
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