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2010 (7) TMI 213 - AT - Service TaxPenalty - The challenge in the present appeal is only to penalties imposed upon under sections 76 and 77 of the Finance Act. The penalties stand imposed upon him for late filing of returns and for late deposit of service tax. Commissioner (Appeals) confirm the penalty. Held that - since Commissioner (Appeals) had not given any findings on malafide intention of assessee, impugned order was to be set aside.
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