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2008 (12) TMI 122 - AT - Service TaxPenalty u/s 76 and 77 - It appears that engagement of the Appellant as a lady for her self-employment is a mitigating factor and contributes to reasonable cause for reduction of penalty under Section 80 of Finance Act, 1994. Considering the facts and circumstances of the case, penalty of Rs. 100/- per day imposed under Section 76 of the Finance Act, 1994 is reduced to Rs. 10/- per day and penalty of Rs. 1,000/- imposed under Section 77 is confirmed - Appeal is partly allowed
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