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2017 (6) TMI 1288 - CESTAT NEW DELHIDemand of service tax - outdoor catering service - penalty - Held that:- Appreciating the difficulties faced by the appellant, levy of service tax is confirmed following judicial discipline and penalty imposed under Section 76 and 78 of the Finance Act, 1994 is waived - there shall be penalty of ₹ 5000/- each under Section 77 of the Finance Act, 1994 for non-compliance to the law - appeal allowed in part.
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