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2011 (3) TMI 471 - AT - Service TaxPenalty - CBEC Circular No. 87/05/2006-ST dated 6-11-2006 - So far as the education cess is concerned, his submission is that the appellant has already assessed that liability and paid which can be verified from the record itself and because the code number was not mentioned correctly the money paid by the appellant cannot be said to have not gone to treasury - matter remanded back for verification. Penalty u/s 78 - held that:- there was no proposition in the show-cause notice for penalty under section 78. Therefore, the appellant succeeds on the count of levy of penalty under section 78 of the Finance Act, 1994 and such penalty is hereby set aside. Penalty u/s 76 - held that: - In view clarification issued by the board and decision of High court in Auto World's case (2010 -TMI - 35231 - ALLAHABAD HIGH COURT) several controversies arose that is a reasonable cause that comes to the rescue of the appellant - penalties waived u/s 80 Penalty for non registration with service tax u/s 77 - penalty confirmed
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