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2014 (11) TMI 714 - AT - Service TaxManpower Recruitment or Supply Agency's services - Penalty u/s 76 & 78 - Held that:- Period in dispute is initial period when the service tax was imposed on Manpower Recruitment or Supply Agency's Services and when the Revenue pointed out the same deficiency in payment of service tax, respondents immediately paid the same with interest and subsequently paying regularly the service tax. In these circumstances, in view of Section 80 of the Finance Act, 1994 we find that it is not a case for imposition of any penalty - Decided against Revenue.
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