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2006 (2) TMI 662 - AT - Service TaxExtract: .......tax along with the interest prior to 30-10-2004 are also not liable for penalty. In view of these circumstances, I find no merit in the appeals. Therefore, all the appeals are dismissed.” 4. Following the aforesaid order of the Tribunal, the appeal is allowed after setting aside the impugned order. (Dictated and pronounced in open Court)
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