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2010 (7) TMI 403 - CESTAT, CHENNAIPenalty - excess service tax paid - service tax was paid in excess during the month which has been adjusted towards the service tax liability for the subsequent months – service tax paid tax in advance - As such, they cannot be penalized under Section 76 of the Finance Act, 1994 which applies to cases of failure to pay service tax. Hence the penalty imposed under Section 76 is set aside
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