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2008 (4) TMI 235 - CESTAT BANGALOREInterest and service tax have been paid even before the issue of SCN – taking lenient view, penalty under Section 78 can be limited to 25% of the service tax amount which has not paid and we are of the view that the penalty under all the other sections can be waived. Therefore; we modify the impugned orders by confirming the tax amount and also the interest. As regards the penalty, we hold that in both the appeals the penalty under Section 78 is limited to 25% of the service tax amount
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