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2011 (9) TMI 830
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....reasons recorded below, we waive predeposit of penalty of Rs. 10,43,582/- imposed upon the assessees in terms of Section 76 of the Finance Act, 1944 and proceed to hear and decide the appeal itself at this stage with the consent of both sides, as the issue in dispute stands settled by a series of decisions of the Tribunal. 2. The assessees are engaged in providing services related to computer gra....