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2010 (9) TMI 328 - HC - Service TaxPenalty - minimum penalty under Section 76 and 78 could be lawfully reduced or set aside when inclusion of service charges in the taxable value is not under dispute - respondent has not been able to show how penalty less than minimum can be imposed, if mens rea exists - matter has been remanded to adjudicating authority without a specific finding either way on existence of mens rea - appeal is disposed of.
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