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2009 (8) TMI 617 - AT - Service TaxPenalty u/s 76 and 78 simultaneously – waiver of penalty – reason not given by the commissioner (Appeal) to waive penalty - In this case (Tri-Del) held that the order of the Ld. Commissioner granting immunity from section 76 is reversed. Revenue succeed in this appeal and penalty imposed by Ld. Adjudicating Authority sustains.
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