2007 (5) TMI 238

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....der] - Heard both sides. 2. The original authority while confirming the demand of service tax Rs. 4,57,288/- and interest thereon imposed Rs. 4,57,288/- as penalty under Section 76 and also imposed penalty of Rs. 4,57,288/- under Section 78 and Rs. 5,000/- as penalty under Section 77. The Commissioner (Appeals) has set aside the penalty under Section 78 and reduced the penalty under Section 76 to....