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2007 (5) TMI 220 - AT - Service TaxEnhancement of penalty by commissioner – Appellant, Architect failed to pay the Service Tax within the stipulated time - as per Extra Ordinary Tax Payer Friendly Scheme, any person who will discharge Service tax liability and interest before 30th October 2004 will not be penalized - appellant has deposited the entire amount of Service Tax and interest thereof by 1st March 2004 – so order of commissioner is set aside and Assessee’s appeal is allowed
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