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2008 (2) TMI 206 - CESTAT, BANGALOREActivity of facilitation and promotion of business of prepaid and postpaid connections of principal company - appellant also collecting bill on behalf of their Principals on commission basis - Revenue proceeded on ground that they didn’t discharge tax liability under Business Auxiliary Services - Service Tax paid by the appellant can be taken as input credit in the hands of their Principal – no revenue loss - provisions of Section 80 could be invoked - imposition of the penalty is very harsh
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