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2017 (1) TMI 302 - AT - Service TaxImposition of penalty u/s 76 of the FA, 1994 - advertising and promoting services - Held that: - the adjudicating authority has correctly come to a conclusion as there is no dispute on promotion and advertising by respondent beneficiary to him as well as the services recipient located at abroad. We find that this ratio is settled by the Hon'ble High Court of Bombay in the case of Commissioner of Service Tax, Mumbai-Il Vs. SGS India Pvt. Ltd. [2014 (5) TMI 105 - BOMBAY HIGH COURT] - penalty set aside - appeal rejected - decided against Revenue.
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