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2012 (10) TMI 136 - AT - Service TaxSetting Aside of Penalty - Agreement with financial companies for arranging finances for their customers thereby rendering business auxiliary services to finance companies, Service Tax along with interest is paid. - Held that:- No penalty can be imposed on the, duty on which liability to pay arises later as there is no malafide intention and suppression of facts to pay duty – in favour of assessee.
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