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2013 (12) TMI 627 - AT - Service TaxDemand of service tax - Penalties under section 76, 77 & 78 - ST-3 returns not filed - Commissioner waived penalties - Held that:- nature of law relating to import of service and also the fact that during the relevant time there was considerable confusion in the mind of exporters regarding their liability, orders of the lower authorities are proper and there is no need to interfere with the same - Decided against Revenue.
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