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2007 (3) TMI 764 - AT - Service TaxExtract: .......sessee having paid service tax along with interest prior to 30-10-2004 is not liable for penalty. Accordingly, in view of the ratio of the above decision, I set aside the impugned order of the Commissioner (Appeals) and restore the order passed by the original adjudicating authority. Both the appeals are disposed of accordingly. (Dictated in Court)
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