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2010 (12) TMI 346 - AT - Service TaxDemand - No one has appeared on behalf of the appellant - It was submitted that penalty under Section 78 may be reduced to 25% which has already been paid by them and penalty imposed under Section 76 of the Finance Act, 1994 may be set aside - The reason given by the appellant is that the party plot is not used on a regular basis and the order in original was received by the watchman and it was handed over to them late and they have paid the amount within thirty days of the actual receipt not acceptable - Therefore the request for reduction of penalty to the extent of 25% of the service tax has to be rejected Penalty u/s 76 - if offences are committed in course of same transaction or arise out of same act, penalty imposable for ingredients of both the offences - No reasonable cause as required under Section 80 of Finance Act, 1994 has been shown - appeal has no merit and accordingly the same is rejected
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