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2008 (6) TMI 34 - AT - Service TaxC/F agent - non payment of tax - bona fide belief that whatever service tax might be paid by them will be reimbursed by the client – no intention to evade payment of tax – hence penalty not imposable u/s 78 - appellants have not make valid case against the penalties imposed under other provisions - penalties are relatable to the period of default of payment of service tax (2002 & 2003 - penalty u/s 75A cannot be resisted inasmuch as that section was omitted after the said period
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