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2008 (7) TMI 30 - CESTAT, AHMEDABADPenalty for non-payment of service tax in respect of services rendered by them as direct selling agent of various banks & as authorized service station of two wheelers – reduction of penalty by commissioner - if any appeal is pending before Commissioner (Appeals), Commissioner shall not exercise revision power u/s 84(4) – held that penalty u/s 76 is enhanced – penalty of 100% is minimum and mandatory u/s 78 - penalty u/s 78 imposed by lower authority is also enhanced from Rs. 1000 to 3,26,329
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