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2016 (1) TMI 209 - CESTAT MUMBAILevy of penalty u/s 76 & 78 - Security Agency Services - appellant is not contesting demand of service tax and interest thereupon, which was already paid by the Appellants - Held that:- various High Courts and this Tribunal consistently held that once the penalty under Sec 78 has been imposed, no penalty under Sec 76 can be imposed - the penalty imposed under Sec 76 is set aside, the penalty imposed under Sec 78 is reduced to 25% of ₹ 6,25,118/- subject to its deposit within 30 days from the receipt of this order. The demand of service tax and interest thereupon, which has already been paid and a penalty of ₹ 500/- imposed under Section 75A is upheld. - Decided partly in favor of assessee.
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