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2010 (7) TMI 502 - CESTAT, KOLKATADemand together with interest and penalty -The Appellants had duly applied for registration soon after the imposition of the tax and they were awaiting the registration before they could made payment of the Service Tax amounts - This is a case in which a lenient view regarding impositionof penalty under section 80 of the Finance Act, 1994 can be taken - Hence, confirming the tax and interest amounts determined by the authorities below, the penalty imposed under section 78 is set aside - Appeal is thus partly allowed.
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