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2009 (9) TMI 564 - AT - Service TaxPenalty – Revenue filed the appeal against the order of Commissioner (Appeals), vacating the penalty. Held that - in the absence of any mala fide on their part for any failure occasioned by the uncertainty as to their liabilities. For the same reason as led the Commissioner to waive penalty on the assessee u/s 78 of the Act, it deserves waiver of penalties imposed on them u/s 76 and 77 of the Act also. Accordingly, we allow the appeal filed by the assessee and reject the appeal filed by the Revenue.
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