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2010 (1) TMI 239 - AT - Service Tax


The Appellate Tribunal CESTAT, Chennai upheld the reduction in penalties imposed on the assessees under Sections 76 and 78 of the Finance Act, 1994 by the Commissioner, Central Excise (Appeals). The penalty was reduced as the assessees paid the service tax with interest before the Show Cause Notice was issued. The Tribunal dismissed the Revenue's appeal for enhancement of penalty, stating that Sections 76 and 78 are mutually exclusive. (Case citation: 2010 (1) TMI 239 - CESTAT, CHENNAI)

 

 

 

 

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