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2011 (1) TMI 720 - AT - Service TaxWaiver of pre-deposit - Scientific and Technical Consultancy services - The Commissioner (Appeals) has set aside the penalty levied u/s 78 of the Finance Act, 1994 - The challenge to the impugned order is only in relation to the penalty aspect which has been set aside by the Commissioner (Appeals). Being so, there is no executable order as such in the matter - The application for stay, therefore, is dismissed.
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