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    <title>2023 (6) TMI 590 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the decision to waive penalties under section 80 of the Finance Act for the respondent. The Tribunal found that there were genuine confusions and litigations surrounding the payment of service tax on renting of immovable property service. It concluded that there was no evidence of deliberate intention to evade tax by the respondent, and therefore, the penalties were waived based on bonafide doubts or confusion regarding tax liability.</description>
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      <title>2023 (6) TMI 590 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=439016</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal and upheld the decision to waive penalties under section 80 of the Finance Act for the respondent. The Tribunal found that there were genuine confusions and litigations surrounding the payment of service tax on renting of immovable property service. It concluded that there was no evidence of deliberate intention to evade tax by the respondent, and therefore, the penalties were waived based on bonafide doubts or confusion regarding tax liability.</description>
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      <pubDate>Tue, 13 Jun 2023 00:00:00 +0530</pubDate>
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