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    <title>2008 (8) TMI 155 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT, Chennai upheld the Commissioner(Appeals) decision to demand a differential service tax of Rs. 45,032 for services rendered from 1-4-1999 to 30-6-2004. The penalty imposed was reduced to Rs. 5,000 each under sections 76 and 78 of the Finance Act, 1994. The revenue&#039;s appeal to restore the penalty was dismissed as the decision was based on a previous Tribunal ruling that was not appealed against.</description>
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      <link>https://www.taxtmi.com/caselaws?id=32323</link>
      <description>The Appellate Tribunal CESTAT, Chennai upheld the Commissioner(Appeals) decision to demand a differential service tax of Rs. 45,032 for services rendered from 1-4-1999 to 30-6-2004. The penalty imposed was reduced to Rs. 5,000 each under sections 76 and 78 of the Finance Act, 1994. The revenue&#039;s appeal to restore the penalty was dismissed as the decision was based on a previous Tribunal ruling that was not appealed against.</description>
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      <pubDate>Fri, 01 Aug 2008 00:00:00 +0530</pubDate>
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