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2008 (9) TMI 104 - CESTAT CHENNAICourier service – non-payment of tax - service tax and interest are paid only after adjudication proceedings – held that, invoking sections 73, 75 and 76 of the Act, penalty under section 76 is validly imposed - No reason to warrant invoking of section 80 to reduce the penalty - appeal by assessee is dismissed.
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