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    <title>2007 (12) TMI 101 - CESTAT, MUMBAI</title>
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    <description>The Revenue&#039;s appeal to increase a penalty from Rs. 10,000 to Rs. 5,00,000 on providers of &quot;Security Agency Services&quot; was rejected by the Commissioner. The penalty was reduced due to uncertainties in determining the service value, with only Rs. 50,109 involved and all dues paid. The decision highlighted that there were no grounds to enhance the penalty.</description>
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      <description>The Revenue&#039;s appeal to increase a penalty from Rs. 10,000 to Rs. 5,00,000 on providers of &quot;Security Agency Services&quot; was rejected by the Commissioner. The penalty was reduced due to uncertainties in determining the service value, with only Rs. 50,109 involved and all dues paid. The decision highlighted that there were no grounds to enhance the penalty.</description>
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