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2012 (8) TMI 21 - CESTAT, AHMEDABADPenalties under. Sections 76, 77 and 78 of the Finance Act - Business Auxiliary Services - services provided by the appellant as regards the insurance of vehicle, loan from the Bank etc. and receiving the amount from the Bank and Insurance company to the services rendered – Held that:- activities rendered by the appellant could not have been taxed under the category of 'Business Auxiliary Services'. Provisions of Section 80 of the Finance Act invoked. Penalties imposed on the appellant under Sections 76, 77 and 78 of the Act set aside.
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