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2009 (9) TMI 553 - CESTAT, NEW DELHIPenalty - the appellant is a small time cable network operator and was facing severe financial crisis and therefore, there has been default in payment of service tax. Further, during that time, there was dispute relating to taxability of the impugned service. The entire amount of service tax and interest stands paid before issue of show cause notice. He seeks waiver of penalty under Section 80 of the Finance Act, 1994. held that- no evidence of suppression or mis-management relied on. Leniency warranted. Separate penalty under section 78 not required. Penalty under section 76 reduced.
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