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2010 (8) TMI 474 - AT - Service TaxPenalty under sections 76, 77 and 78 - The issue involved in the case would be of an academic interest - Not recording any findings as for period post-1-6-2007, appellant himself has registered as provider of ‘mining services’ - It is also to be noted that the appellant herein had himself got registered under the category of ‘site formation and clearance services’ on 27-3-2006 - Hence the learned Counsel urging that the services will not fall under the category would be no consequence - The impugned order to the extent it is confirming demand of the service tax and the interest thereon is upheld - There was genuine doubts as regards the service tax liability in the mind of the service receiver and the service provider - By invoking the provisions of section 80 of the Finance Act, 1994, we set aside the penalties imposed by the adjudicating authority under sections 76, 77 and 78 of the Finance Act, 1994. - The appeal is disposed of accordingly.
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