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2010 (11) TMI 438 - CESTAT, CHENNAIPenalties u/s 76, 77 and 78 - The Commissioner (Appeals) has set aside penalties by applying the provisions of Section 80 of the Finance Act, 1994 holding that the assessees had a bona fide belief that they were entitled to small scale exemption during the financial year 2005-06 and were not aware of the fact that they were not entitled to exemption up to Rs. 4 lakhs as they were using the brand name of the major organization in the field of computer education - The franchisee was situated in rural background; that the assessees provided educational service mainly to poor students and relied upon the payment of entire service tax and interest immediately on receipt of the show-cause notice. Held that: dislodge the above findings - No reason to interfere with the impugned order - Hence reject the appeal, after upholding the impugned order.
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