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2010 (5) TMI 219 - AT - Service TaxPenalty- Default in payment of tax- that the appellant, a provider of “Real Estate Agency” service, had failed to obtain registration certification and pay the service tax due thereon, under the provisions of Service Tax Act and Rules. The Appellant give the reason that service tax levy on this service was new and they have no knowledge about it. Held that- penalty u/s 78 set aside but explanation that tax not paid due to financial problems and market conditions, not acceptable. Assistance of Department not sought for payment of tax in installments. Penalty u/s 76 is upheld.
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