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2009 (8) TMI 958 - Commissioner - Service TaxExtract: .......uded from the taxable value. Therefore, fresh demand has to be arrived at and accordingly, the penalty under Section 78 will also undergo a change. Further, the appellant is liable to pay interest on fresh demand. 8. In view of the matter, I remand the case to the original authority to arrive at fresh demand and then impose the penalty accordingly.
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