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2017 (5) TMI 1202 - AT - Service TaxPenalty - Extended period of limitation - Commercial Training & Coaching Centre Service - Held that: - the claim of the respondent for exemption under N/N. 6/2005-ST was not allowed. The impugned order has already been upheld with reference to time bar and setting aside the penalty imposed u/s 78 - when the demand was not sustainable for the extended period, penalty u/s 78 was also not imposable. Such penalty was set aside - appeal dismissed - decided against Revenue.
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