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2012 (7) TMI 410 - AT - Service TaxApplicable rate of service tax – year of bill or receipt – the services rendered prior to 14/5/03 the payment for which was received on or after 14/5/06 - Held that:- As decided in Reliance Industries Ltd. vs. CCE, Rajkot [2008 (1) TMI 86 (Tri)] that the rate of service tax chargeable is the rate in force on the date of rendering service and not the rate in force on the date receipt of payment - against revenue Waiver of the penalty under Section 76 and 77 - short paid amount had been paid only after the issue of show cause notice – Held that:- It is not a case of non-levy or short-levy of service tax on account of any fraud, willful mis-statement or suppression of fact by the respondent as the assessee have been filing ST-3 returns correctly indicating the quantum of service tax required to be paid by them - appellant has discharged service tax liability along with interest - delay in filing in the absence of malafide intention on the part of the assessee, imposition of penalty may not be warranted - against revenue
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