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2008 (7) TMI 85 - AT - Service TaxSCN issued to appellants requiring them to pay tax on taxable services rendered as authorized service station & business auxiliary service – since invoice doesn’t specifically mention that charges are inclusive of tax, invoice charges can’t be taken as cum-tax - during the disputed time SSI exemption was extended & there was confusion after budget regarding leviability of tax on labour charges & valuation of service, hence penalty is set aside – but interest is payable
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