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2017 (4) TMI 1342 - AT - Service TaxService of notice - Appellant pleaded that they have never received two communications said to have been sent by the jurisdictional officer calling for details - Penalty u/s 77(1)(c) of Finance Act, 1994 - Held that: - We have specifically ascertained from the ld. AR about the existence of evidence for service of the said letters on the appellant. No such evidence is available on record - In the absence of evidence of service of letters calling for such details, it is not proper to presume such delivery of letters and proceed with penal action - penalty set aside - appeal allowed - decided in favor of appellant.
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