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2014 (6) TMI 624 - AT - Service TaxPenalty u/s 77 - whether the three letters issued by the department can be held to be served upon the appellant or not - Held that:- The appellants’ contention is that they have not received the said letters whereas the Revenue’s stand is that the same were sent to them through courier - As the disputes relates to the receipts of said letters seeking information, which stands contested by the appellant, by extending the benefit of the appellant I set aside imposition of penalty - Decided in favour of assessee.
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