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    <title>2009 (1) TMI 189 - CESTAT, CHENNAI</title>
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    <description>The Tribunal upheld the liability of service tax and penalty against the applicants for procuring purchase orders and undertaking clearing and forwarding operations. Despite citing the Apex Court&#039;s decision, the Tribunal found no error in its decision as the main and incidental activities were not clearly established. The plea to set aside the penalty under the amnesty scheme was rejected as it was not raised during the hearing. The Tribunal dismissed the application, stating there was no merit in the contentions raised by the applicants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33957</link>
      <description>The Tribunal upheld the liability of service tax and penalty against the applicants for procuring purchase orders and undertaking clearing and forwarding operations. Despite citing the Apex Court&#039;s decision, the Tribunal found no error in its decision as the main and incidental activities were not clearly established. The plea to set aside the penalty under the amnesty scheme was rejected as it was not raised during the hearing. The Tribunal dismissed the application, stating there was no merit in the contentions raised by the applicants.</description>
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      <pubDate>Fri, 16 Jan 2009 00:00:00 +0530</pubDate>
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