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2008 (2) TMI 44 - CESTAT, CHENNAIAssessee receive technical know-how from foreign co. and pay royalty to them – department has created confusion in the mind of the appellants as to which of the two taxable services (Intellectual Property Service or Consulting Engineer’s Service) would cover the present case - Delay in payment of service tax because of confusion - Penalty imposed u/s 76& 78 are vacated as there is reasonable cause for delay – moreover tax has been paid with interest before SCN
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