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2012 (5) TMI 218 - AT - Service TaxPenalty u/s 76 and 78 - - Commercial & Industrial Construction service - late payment of service tax - penalty u/s 76 and 78 - held that:- penalties under Section 76 and 78 of Finance Act, 1994 are mutually exclusive even earlier to the amendment of Section 78, which permits for non-imposition of penalty and penalties are imposed under Section 78.
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