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2008 (7) TMI 191 - CESTAT NEW DELHIPenalty – service tax not paid on GTA services availed for business activities of extraction, conversion and sale of timber and manufacture of Rosin - deposited the service tax before issue of SCN - appellant is a State Government undertaking and they had no knowledge for levy of tax - Revenue failed to produce any material that the appellants failed to pay the tax by reason of fraud, collusion, etc. - imposition of penalty under Section 78 of the Finance Act, 1994 is set aside
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