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    <title>2019 (11) TMI 1274 - CHHATTISGARH HIGH COURT</title>
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    <description>The court upheld the demand for service tax and education cess, classified the services as taxable under &#039;commercial or industrial construction service,&#039; denied abatement entitlement, imposed penalties for late payment and willful suppression of facts, invoked the extended period for demand due to willful suppression, and rejected immunity from penalties under Section 80. The appellant&#039;s failure to provide necessary documents and disclose taxable activities led to the dismissal of the appeal, with no substantial question of law identified.</description>
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    <pubDate>Wed, 20 Nov 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=389025</link>
      <description>The court upheld the demand for service tax and education cess, classified the services as taxable under &#039;commercial or industrial construction service,&#039; denied abatement entitlement, imposed penalties for late payment and willful suppression of facts, invoked the extended period for demand due to willful suppression, and rejected immunity from penalties under Section 80. The appellant&#039;s failure to provide necessary documents and disclose taxable activities led to the dismissal of the appeal, with no substantial question of law identified.</description>
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      <pubDate>Wed, 20 Nov 2019 00:00:00 +0530</pubDate>
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