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2012 (10) TMI 260 - AT - Service TaxRectification of Mistake- Imposition of Penalty - Held that:- Penalty u/s 80 cannot be waived or the benefit of reduced Penalty cannot be taken on the basis that Penalty u/s 76 ans 78 cannot be imposed simultaneously. - As decided in case of [Asstt. Cce & Ors.Versus V. Krishna Poduval & Ors.2005 (10) TMI 279 - KERALA HIGH COURT], Penalty can be imposed simultaneously u/s 76 &78 of The Act - Application for Rectification of Mistake rejected- in favour of Revenue.
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