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2006 (7) TMI 714 - AT - Service TaxExtract: ....... No. 12/2003, to my mind, the imposition of penalty is unwarranted. Hence, the penalty on the appellant is liable to be set aside. Accordingly, the order in appeal which confirms the amount of penalty imposed on the appellant is set aside. The appeal of the appellant is allowed in respect of penalty only. (Dictated and pronounced in the open Court)
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