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2010 (3) TMI 433 - PUNJAB & HARYANA HIGH COURTPenalty- Whether the Tribunal is correct in setting aside the penalty imposed under Section 76 & 78 of Finance Act by the Revisionary Authority in exercise of power conferred under Section 84 of the Finance Act. When the Respondent had suppressed the value of taxable service and has deposited the service tax after delay without providing any reasonable cause for delay? Held that- Assessee-respondent being a government undertaking no intention to evade tax. Thus, Tribunal rightly restored penalty imposed under section 76 and set aside penalty imposed by revisionary authority. Thus the order of Tribunal not interfered.
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