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2006 (9) TMI 592 - AT - Service TaxExtract: .......c. 78 was not warranted. 5. I have carefully gone through the records and the submissions. I hold that in the given facts and circumstances of the case, imposition of penalty under Sec. 78 appears harsh and may not be justified. Order of the Commissioner (Appeals) is reasonable. 6. Accordingly, the appeal is dismissed. (Dictated in Court)
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