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2010 (3) TMI 480 - CESTAT, NEW DELHIPenalty - The appellant is a provider of taxable services as a Cable T.V. Operator. They have collected service tax from their clients and the value of the taxable services declared to the Department was lower than the value of the service charges received by them. Subsequently, assesese paid balance of service tax. Original authority apart from confirming demand of duty, imposed penalty. Held that - since it was a clear case of suppression of value of taxable service to department, penalty u/s 78 was warranted.
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