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2006 (10) TMI 396 - AT - Service TaxExtract: ....... was no mens rea on the part of the appellants in not paying the service tax on due date is extraneous to the provisions of section 76 and similarly the reliance placed by him on the case of Jain Pradeep and Co. 2005-TIOL-1303-Cestat-KOL is misplaced. I do not find any merit in the appeal filed by the appellants. The appeal is therefore, dismissed.
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