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    <title>2023 (8) TMI 125 - CESTAT CHENNAI</title>
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    <description>The Tribunal classified the services received by the appellant under &#039;Information Technology Software&#039; services from 16.05.2008, not under &#039;Computer Network Services&#039;. The appellant was found not liable for service tax before this date, and the imposition of penalties and extended time limit was deemed unjustified. Consequently, the Tribunal set aside the order, allowed the appeal, and granted relief to the appellant in accordance with the law.</description>
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      <description>The Tribunal classified the services received by the appellant under &#039;Information Technology Software&#039; services from 16.05.2008, not under &#039;Computer Network Services&#039;. The appellant was found not liable for service tax before this date, and the imposition of penalties and extended time limit was deemed unjustified. Consequently, the Tribunal set aside the order, allowed the appeal, and granted relief to the appellant in accordance with the law.</description>
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