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2017 (5) TMI 765 - AT - Service TaxPenalty u/s 76 - commercial training or coaching services - advertising agency services - Held that: - it is a settled law that the imposition of the penalty is a discretion which has been exercised judicially in this case - the question of taxability on the two services is an interpretational one and hence by invoking provisions of Section 80 of the FA, 1994, the penalty is set aside - appeal dismissed - decided against Revenue.
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