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2004 (3) TMI 6 - AT - Service TaxExtract: .......s. In the present case, notice has been issued in terms of Sections 76 and 77 for payment of interest and for imposition of penalty. The ratio of the earlier orders would therefore, squarely apply to the present case and following the same we set aside the impugned order directing payment of Service tax together with interest, and allow the appeal.
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