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2008 (7) TMI 104 - AT - Service TaxAppellant reversed credit which they had taken on dredging services, on being pointed out by audit party - There is no evidence of utilisation of any input service tax credit to the above extent by the Port Trust for payment of service tax on output services (Port Services) - Hence demand cannot be sustained – revenue plea to impose penalty u/s 76 is rejected because section 76 could be invoked only against a defaulter of service tax payment
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