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2011 (5) TMI 805 - AT - Service TaxPenalty - Appellants argues that w.e.f. 2008, penalties is under Section 76 and Section 78 have been made mutually exclusive and therefore, the penalty under Section 76 should be set aside - Departmental Representative states that during the impugned period it was permissible to impose penalties under both the Sections 76 and 78. He further states that the amendment made in the year 2008 is only prospective and has no application for the previous period – Held that:- In view of the fact that the Appellants have already paid the Service Tax amount along with interest and the penalty under Section 78 of the Finance Act, 1994, penalty imposed under Section 76 set aside and Appeal allowed
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