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2005 (5) TMI 5 - CESTAT, NEW DELHIExtract: .......ly. I observe that Explanation to Section 117 of the Finance Act, 2000 which validated the payment of service tax by the receiver of service clearly mentions that no act or omission on the part of any person shall be punishable as offence. No penalty is required to be imposed in this matter. I, therefore, allow the appeal. (Pronounced in the Court)
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