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2008 (6) TMI 73 - AT - Service TaxAppellant not filed appeal against order of adjudication where it was held that assessee had wilfully suppressed and concealed the value of taxable service provided by them - Wilful suppression is one of the ingredients of Section 78 ibid and, if it is established, the assessee invites action under Section 78 in full vigour - hence penalty equal to tax is rightly imposed by revisional authority – appeal is allowed by way of remand as regards the penalty under Section 76
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