Appellant Challenges Service Tax Penalty u/s 78, Citing Section 80 for Waiver Due to Historical Legislative Context.

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....Levy of penalty - Valuation - service tax liability on TDS amount and reimbursements - Appellant's case deserves a waiver of penalty under Section 78 of the Finance Act, 1994 in view of Section 80 of the Finance Act, 1994 as it existed during the period of dispute. - AT....