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2009 (12) TMI 315 - AT - Service TaxPenalty- that the appellant herein is engaged in the activity of providing services of mechanized processing of cheques, drafts, pay orders, at-part instruments etc., to their various customers like banks, financial institution etc. at various places in the country using MICR technology. It was concluded that the said services fall under the scope of Banking and other Financial Services and attracted levy of service tax. The appellants have already discharged service tax liability before the issuance of show cause notice along with interest. The Commissioner (Appeals) setting aside the penalty. Held that- in the light of the decisions of Punjab National Bank v. CCE, Chandigarh - 2009 -TMI - 33567 - CESTAT NEW DELHI, set aside the penalties imposed on the appellant under Section 76 & 78 by the impugned order.
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