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2011 (5) TMI 426 - CESTAT, DELHIPenalty provision of section 78 - whether sale of SIM cards shall be liable to service tax or not only cause delay in recovery of tax because the appellant was not paying tax under certain confusion - Held that:- In absence of any malafied intension of the appellant and no material suggesting fraud/suppression or mistreatment committed by the appellant with interest to evade the tax due, annul of penalty imposed under various sections of Finance Act, 1994, confirming the penalty imposed under section 77 of the said Act. Consequently appeal partly allowed.
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