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2010 (11) TMI 216 - AT - Service TaxPenalty - In both the cases the authorities have failed to show the reason as to why penalty should be levied - There is nothing on record to show that breach of law was deliberate - Nothing being apparent from the record, the appellants should not suffer penal consequences of law - Both, on account of reason being not stated and intention to evade being absent, confirming the tax element to be payable by the appellants the penalties imposed are waived - Appeals are allowed partly
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