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2012 (9) TMI 378 - CESTAT, NEW DELHIService tax liability under Business Auxiliary Service - penalty u/s 76, 77, & 78 - assessee contested that no liability at all because no Business Auxiliary service was provided by the assessee - Held that:- It can be fairly concluded from the activities carried out by the assessee that the assessee provided Business Auxiliary service in promoting market for its principal therefore, service tax element is confirmed. No scope to grant relief of penalty under Section 77 - Penalty u/s 76 is set aside by Commissioner (Appeals) - penalty under Section 78 is concerned, looking to the controversy involved penalty should be limited to 25% of service tax element payable by the assessee within 30 days of receipt of communication from adjudicating authority on re-computation.
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