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2010 (1) TMI 163 - CESTAT, CHENNAIPenalty- The appellant was not aware of the liability to service tax on service of maintenance and repair and erection, commissioning and installation and on being made aware of the liability to tax, he paid the entire service tax amount. Held that- set aside the penalty imposed u/s 78 but uphold penalty u/s 77. The appeal is thus allowed in part.
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