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    <title>2021 (5) TMI 31 - MADRAS HIGH COURT</title>
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    <description>The court set aside the penalties imposed on a regional testing laboratory by the third respondent for non-remittance of service tax, after finding similarities with a previous case where doubts were settled by the Chief Commissioner. The judge criticized the delay in issuing the show cause notice and ruled in favor of the petitioner, citing time bar limitations and genuine doubts. The writ petition was allowed without costs.</description>
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      <description>The court set aside the penalties imposed on a regional testing laboratory by the third respondent for non-remittance of service tax, after finding similarities with a previous case where doubts were settled by the Chief Commissioner. The judge criticized the delay in issuing the show cause notice and ruled in favor of the petitioner, citing time bar limitations and genuine doubts. The writ petition was allowed without costs.</description>
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