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2006 (2) TMI 722 - AT - Service TaxExtract: .......put forth, under Section 80 and come to a fresh conclusion on the imposition of penalty under Section 76. Order-in-Appeal is set aside to the extent by which it sets aside the penalty imposed under Section 76 and allow the appeal by way of remand to the Commissioner (Appeals) to decide the matter afresh. (Dictated and pronounced in the Open Court.)
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