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2012 (6) TMI 553 - CESTAT, CHENNAIPenalty - short payment due to calculation mistakes - there was excess payment in respect of three years and the short levy was only during one year namely 2006-07 – Held that:- it was not a fit case for invoking Section 78 of the Finance Act implying that there was no intention to evade service tax - Appellants have paid the service tax along with interest though the same appears to be time barred. Provisions of Section 80 invoked and penalty under Section 76 set aside - Appeal is allowed by setting aside the penalty under Section 76 of the Finance Act.
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