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2009 (10) TMI 170 - CESTAT, NEW DELHIPenalty- A Show cause Notice was issued to the assessee proposing levy of service tax as well as interest and penalty on the allegation that the assessee had been providing rent a cab service. The adjudicating authority confirmed demand and imposed penalties under sections 75A, 76 and 77. The Commissioner revised order of the adjudicating authority and enhanced penalty imposed under section 76 equal to service tax amount. The commissioner also imposed penalty under section 78 equal to service tax amount. Held that- set aside the order and remand back the matter to decide the matter of levy of penalty afresh in accordance with law.
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