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2011 (4) TMI 946 - CESTAT, BANGALOREPenalty for non payment of service tax - waiver of penalty - Manpower Recruitment Agency - held that:- It cannot be held that the assessee could manage the affairs of her business during the material period but could not pay the tax due owing to the mental strain and pressure suffered by her during the same period. The assessee has not brought on record adequate evidence for me to conclude that she had no intention to evade the tax demanded. The legal consequences follow. However, the penalty equal to twice the tax under Section 78 appears to be harsh. This penalty is reduced to an amount equal to the tax demanded.
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