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2011 (1) TMI 120 - AT - Service TaxPenalty - finding of the original authority that the provision of Section 80 is applicable in respect of the appellant has not been challenged by the department before the next appellate authority - orders of the authorities below imposing penalty under Section 78 cannot be sustained in view of the applicability of Section 80 to the appellants as held by the original authority, which has not been appealed against by the department - order set aside and penalty imposed under Section 78 waived and the appeal of the appellant assessee allowed
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