Even it would not be proper to penalize the appellant under...
Appellant's Penalty u/ss 76 and 78 Should Be Waived After Section 77 Penalty Was Waived by Authority.
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Service TaxDecember 28, 2013Case LawsAT
Even it would not be proper to penalize the appellant under Sections 76 and 78, when the first appellate authority waived the penalty under Section 77 itself - AT