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    <title>2025 (4) TMI 1599 - CESTAT CHANDIGARH</title>
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    <description>The SC/Tribunal partially allowed the appeal regarding service tax liability. The court upheld the Rs. 72,500 service tax demand and interest under Sections 73(1) and 75, while maintaining the Section 77 penalty. The Section 78 penalty was set aside due to lack of evidence of willful concealment. The original authority was directed to verify the tax payment and recover any shortfall.</description>
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      <description>The SC/Tribunal partially allowed the appeal regarding service tax liability. The court upheld the Rs. 72,500 service tax demand and interest under Sections 73(1) and 75, while maintaining the Section 77 penalty. The Section 78 penalty was set aside due to lack of evidence of willful concealment. The original authority was directed to verify the tax payment and recover any shortfall.</description>
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