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2010 (9) TMI 270 - GUJARAT HIGH COURTPenalty - "Manpower recruitment or supply agency" - Waiver of penalty u/s 80 - Commissioner (Appeals) had found as a matter of fact that the assessee had failed to pay the service tax on the value of taxable service realized by it after crossing the exemption limit and suppressed the said fact with intention to evade payment of service tax - Held that: - assessee was under the bona fide belief that the service in question was not covered under the definition of "manpower recruitment or supply agency" - waiver of penalty by tribunal upheld
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