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2009 (12) TMI 473 - CESTAT, NEW DELHIPenalty - The appellants were providing security agency service to their clients. Assessee paid entire service tax demand along with interest and penalty in accordance with first proviso to section 78. Assesese sought waiver of requirement of pre deposit of penalty u/s 76 contending that it was a small service provider facing financial hardship, and simultaneously imposition of penalty u/s 76 and 78 was not correct. Held that - the plea of assesese not correct but due to financial hardship to waive some amount for pre deposit.
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