2010 (11) TMI 438

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....pondent. [Order]. - The Revenue is aggrieved by the setting aside of penalties imposed under the provisions of Sections 76, 77 and 78 of the Finance Act, 1994 by the lower appellate authority, who has however upheld the service tax together with interest against the respondents. 2. I have heard both sides. The Commissioner (Appeals) has set aside penalties by applying the provisions ....