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2008 (8) TMI 133 - CESTAT BANGALOREArchitect – service of architect became taxable w.e.f. 16.10.1998 - penalty imposed for non-payment of tax for the period from 16.10.1998 to 31.03.2002 - appellant had bona fide belief that for the work undertaken prior to 16.10.1998 he would not be liable for the service tax - Moreover, appellant paid the service tax along with the interest on being pointed out by the department – therefore, there is no justification for imposition of penalties
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