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2015 (11) TMI 334 - AT - Service TaxLevy of penalty - Activity of supply of temporary labourers to various service recipients - ST3 return not filed - Held that:- Appellant has accepted and admitted that they are liable to discharge the Service Tax liability and interest thereon. They were contesting before the first appellate authority only on the quantum cum tax benefit and also extended period cannot be invoked in some demands. We find that first appellate authority has addressed all the arguments raised by the appellant and reduced the tax liability, in accordance with the law. In our considered view, the appellant having admitted the tax liability and also that all the reliefs which were claimed before the first appellate authority were extended, has not made any case for setting aside penalties. - impugned order is a well reasoned order; considered the entire facts of the case in its correct perspective. We do not find any reason to interfere in such a reasoned order. - Decided against assessee.
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