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    <title>Appellant Cleared of Service Tax Non-Payment; Consultant Found Guilty of Fraud, Penalty Waived u/s 78.</title>
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    <description>Penalty u/s 77 &amp; 78 - it is not the appellant who has committed an offence of non payment of service tax, it is the consultant, who has defrauded them therefore there is reasonable cause for waiver of penalty under Section 78. - AT</description>
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      <description>Penalty u/s 77 &amp; 78 - it is not the appellant who has committed an offence of non payment of service tax, it is the consultant, who has defrauded them therefore there is reasonable cause for waiver of penalty under Section 78. - AT</description>
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