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2021 (8) TMI 1302 - AT - Service TaxLevy of penalty under Section 77(2) of the Finance Act, 1994 - case of appellant is that the main party i.e. M/s Haryana Ex Service League has already gone into ‘SVLDR Scheme’ and obtained discharged certificate - HELD THAT:- Considering the fact that main party has already been discharged and obtained Form-4, in that circumstance, the penalty imposed on the appellant is waived. The appeal is allowed with consequential relief, if any.
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