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2009 (1) TMI 72 - AT - Service TaxPhotography service - waiver of pre-deposit & stay of recovery - In the impugned order, in review proceedings u/s 84, the Commissioner imposed a penalty u/s 76 which the original authority had found not called for in the facts of the case - held that penalty not imposed by the Deputy Commissioner in exercise of his discretion could not be imposed by the Commissioner in review proceedings – impugned order imposing penalty u/s 76 is not sustainable - impugned order is set aside & appeal allowed
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