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2014 (11) TMI 42 - AT - Service TaxPenalty u/s 77 & 78 - maintenance or repair service - Held that:- Appellants are only challenging the penalties under Sections 77 and 78 of the Finance Act and the issue involved is in respect of interpretation of law and there were conflicting views on the subject matter, therefore we find merit in the contention of the appellant. The penalties imposed under Sections 77 and 78 of the Finance Act are set aside, otherwise the impugned order is upheld - Decided in favour of assessee.
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