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2013 (12) TMI 918 - AT - Service TaxLevy of penalty u/s 76 and 78 – waiver of penalty u/s 80 - Service Tax on Agent – Held that:- appellants paid the entire amount before issue of Show Cause Notice - provision of section 80 are invokable in the present case following the decision of Allahabad High Court in Commissioner Of Central Excise Versus M/S Auto World [2010 (1) TMI 21 - ALLAHABAD HIGH COURT] - We therefore set aside the penalties under section 76, 78 of the Act - Decided in favour of assessee.
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