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2015 (9) TMI 106 - AT - Service TaxPenalty u/s 78 - Interpretation of law - Held that:- Adjudicating authority was correct in coming to the conclusion that penalty, in these kind of matters wherein question of interpretation involved, does not arise and invoking the provisions of Section 80, which in our view, is very correct - Impugned order is upheld to that extent with regard to the penalty being not imposed by invoking Section 80 of the Finance Act - Decided against Revenue.
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