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2008 (11) TMI 96 - CESTAT, BANGALOREPenalty - Security Agency - appellant did not discharge the service tax liability for the reason that they did not collect the service tax from their clients - even though the appellant discharged the service tax liability only after the issue of show cause notice. It is seen that they had not collected any service tax from their clients - penalty imposed u/s 76 is set aside - penalty u/s 77 is upheld - As regards the penalty under Section 78, it is reduced from Rs. 93,846/- to Rs 9300/- only
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