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2008 (2) TMI 84 - AT - Service TaxService by a commercial training or coaching centre is a taxable service within the meaning of clause (105) (zzc) – mere fact that coaching was provided from the house was not sufficient to make the proprietor believe that she was not liable to pay the tax – plea that there was reasonable cause for non- payment, not acceptable – Section 80 dispenses with the imposition of penalty only when assessee proves that there was “a reasonable cause” for failure – penalty u/s 76 justified
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