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2006 (2) TMI 627 - AT - Service TaxExtract: .......e appellant being a small taxpayer, the revised penalty imposed by the Commissioner is unduly harsh on him. Accordingly, I set aside the impugned order and restore the penalty amount under section 76 of the Finance Act, 1994 to the originally determined amount of ₹ 4,000 by the adjudicating authority. The appeal is allowed in the above terms.
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