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2012 (8) TMI 314 - CESTAT, AHMEDABADPenalty under Section 76 - call for invoking Section 80 - Held that:- As Adjudicating authority has already invoked Section 80 curtailing the penalty to Rs 1 Lakh considering the reason that the appellant could be under impression that they have to discharge the Service Tax liability only when they recover the same from their client - as the Service Tax liability on Security Agency services being new, the entire penalty need to be deleted - in favour of assessee.
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