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    <title>2008 (10) TMI 105 - CESTAT, CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=32535</link>
    <description>The court upheld the demand of service tax exceeding Rs. 1.1 crores on the appellants for the period 2002-03 to 06-07, along with higher penalties under the Finance Act, 1994. The appellants faced differential taxable value demands under &quot;CHA Service&quot; and &quot;Business Auxiliary Service&quot; heads. The court found that certain surplus amounts collected from clients were liable to service tax, except for specific charges. The judgment required the appellants to deposit Rs. 12 lakhs within four weeks for specified periods and directed compliance reporting by a set date.</description>
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    <pubDate>Fri, 10 Oct 2008 00:00:00 +0530</pubDate>
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      <title>2008 (10) TMI 105 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=32535</link>
      <description>The court upheld the demand of service tax exceeding Rs. 1.1 crores on the appellants for the period 2002-03 to 06-07, along with higher penalties under the Finance Act, 1994. The appellants faced differential taxable value demands under &quot;CHA Service&quot; and &quot;Business Auxiliary Service&quot; heads. The court found that certain surplus amounts collected from clients were liable to service tax, except for specific charges. The judgment required the appellants to deposit Rs. 12 lakhs within four weeks for specified periods and directed compliance reporting by a set date.</description>
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      <pubDate>Fri, 10 Oct 2008 00:00:00 +0530</pubDate>
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