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2015 (1) TMI 1097 - AT - Service TaxClearing and forwarding service - Penalty u/s 76 & 77 - denial of cum tax benefit - waiver of penalty under Section 80 - Held that:- As regards cum tax benefit, following decision of Commissioner Vs Advantage Media Consultant [2008 (10) TMI 570 - SUPREME COURT] - appellants are eligible for the cum tax benefit. As regards penalty u/s 76, following decision of Transport Solution Group Vs CCE Mumbai-IV [2013 (6) TMI 607 - CESTAT MUMBAI], Commissioner (Appeals) order of reducing penalty under Section 76 is liable to be set aside. - Decided party in favour of Revenue.
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