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2006 (12) TMI 457 - AT - Service TaxExtract: ....... of day 39 s delays in depositing the service tax. For the said purpose, I set aside the impugned order and remand the matter to the original adjudicating authority for recalculation of penalty amount in terms of section 76 of the Finance Act, 1994 read with the larger Bench 39 s decision referred supra. The appeal is thus allowed by way of remand.
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