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    <title>2019 (5) TMI 261 - CESTAT CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT CHENNAI set aside the service tax liability on services classified as &#039;Erection, Commissioning or Installation Services&#039; up to 31.05.2007, citing a Supreme Court ruling. The demand for service tax on certain activities undertaken before 01.06.2007 was partially set aside and remanded for factual verification. The penalty under Section 78 was overturned, following a Supreme Court decision, while the penalty under Section 77 was upheld. The appeal was partly allowed and partly remanded for further review, with detailed directions provided for each issue.</description>
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    <pubDate>Thu, 04 Apr 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=379533</link>
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      <pubDate>Thu, 04 Apr 2019 00:00:00 +0530</pubDate>
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