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2010 (5) TMI 144 - AT - Service TaxPenalty- Commissioner (Appeals) has set aside the penalty imposed by the adjudicating authority under Section 78 of the Finance Act, 1994, while upholding the demand of service tax on Man-power Recruitment Service together with interest. The Revenue has challenged setting aside of the penalty. Held that- The lower appellate authority has extended the benefit in terms of Section 80, no merit in the appeal of the Revenue, which is accordingly dismissed.
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