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2022 (10) TMI 877 - CESTAT KOLKATALevy of penalty u/s 77 and 78 of FA - Business Auxiliary Service - amount has been received by the appellant as commission from Amway and Britt - amount of tax already paid by the assessee - HELD THAT:- The proceedings should have been concluded before issuance of the show cause notice. The penalties imposed are set aside - Service Tax as confirmed in the Adjudication Order need not be confirmed - appeal allowed.
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