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2008 (5) TMI 120 - AT - Service TaxApplicant is working as ‘Direct Marketing Agent’ of banks & receiving commission/incentive for every loan sanctioned by the bank in case of customers sponsored by the applicant - service rendered by the applicant is under ‘Business Auxiliary Service’ - applicant failed to make out a prima facie for waiver of entire amount of penalty - applicant never disclosed their activities to the Department - deposit of tax before issue of Show Cause Notice cannot be a ground for waiver of penalty
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