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    <title>2024 (8) TMI 1339 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal partially allowed the appeal, confirming the service tax demand for Rs.42,013/- with interest for the period 01.10.2012 to 31.03.2013, while rejecting the extended period claim. It accepted the appellant&#039;s entitlement to a 60% abatement under Rule (2C) and found no basis for imposing penalties, emphasizing compliance with registration and return filing should not obstruct legal abatements.</description>
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      <description>The Tribunal partially allowed the appeal, confirming the service tax demand for Rs.42,013/- with interest for the period 01.10.2012 to 31.03.2013, while rejecting the extended period claim. It accepted the appellant&#039;s entitlement to a 60% abatement under Rule (2C) and found no basis for imposing penalties, emphasizing compliance with registration and return filing should not obstruct legal abatements.</description>
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