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2010 (8) TMI 192 - AT - Service TaxWaiver of the penalty - dropped the penalty under Section 76 of the Finance Act, holding that the two provisions are manually (sic) (mutually) exclusive and the case where guilty mind does not exist, will fall under Section 76 while those where such mens rea is required, will fall under Section 78 - Held that: - order penalty under Section 78 has been rightly imposed on the respondent and penalty under Section 76 has been rightly dropped by the learned Commissioner (Appeals) - Appeal is rejected
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