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2009 (3) TMI 153 - AT - Service TaxPenalty – section 76 – department contended that respondent has not discharged the Service Tax liability within time as has been framed by the Act. It is her submission that having not done so, penalty imposed on him under Section 76 is correct – held that - there is no allegation against the respondent that there was a situation, wherein extended period is applicable. We also find that the learned Commissioner (Appeals) has correctly considered the issue from all the angles and set aside the penalty imposed. In view of this, we are of the considered opinion that the impugned order is correct and legal and does not require any interference – penalty not to be imposed
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