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2017 (11) TMI 345 - CESTAT NEW DELHIPenalty u/s 76 and 78 - payment of tax with interest and 25% penalty on being pointed out - Manpower Recruitment Agency service - Held that: - Since, the SCN in the present case has been issued on 28-8-2009, which is after the date of amendment of Section 78 and imposition of penalty under such provision has been invoked, no further penalty under Section 76 ibid can be imposed on the appellant - penalty u/s 76 and 78 set aside - appeal allowed - decided in favor of appellant.
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