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2013 (6) TMI 290 - AT - Service TaxLevy of Penalty u/s 76 - original authority has confirmed the demand of service tax and imposed penalty under Section 78 but refrained from imposing penalty under Section 76. - Held that:- It has been held by the Tribunal in the case of Opus Media and Entertainment Vs. CCE, Jaipur [2007 (4) TMI 612 - CESTAT NEW DELHI] that when Section 78 penalty is imposed, there is no justification for imposing penalty under Section 76.
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