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2008 (5) TMI 148 - AT - Service TaxApplication for waiver of penalty imposed under Sections 76 and 77 - service of ‘Rent-a-Cab’ - delay in depositing the tax due to lack of proper knowledge of ‘Service tax’ applicable to them - Commissioner (Appeals) on identical situation set aside the penalty as the assessee had no mala fide intention to make late payment - applicant has contended that the same Commissioner (Appeals) in their case, had given a different finding - this is a fit case for waiver of pre-deposit of penalty
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