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2010 (7) TMI 234 - CESTAT, CHENNAIPenalty - Appellant challenge the penalty u/s 76 and 78. Held that - penalty u/s 76 was to be set aside as section 76 and 78 are mutually exclusive. Since the assessee had not paid service tax on total turnover during relevant period, assessee was guilty of suppression and penalty u/s 78 had rightly been imposed on it.
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