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2008 (7) TMI 212 - AT - Service TaxPenalty - bona fide belief by assessee with regard to the category under which they were required to pay the service tax - reasonable and bona fide belief in not depositing the tax - service tax was paid before the issue of SCN along with interest - in terms of section 80, no penalty is imposable in such cases – in view of decision of tribunal in the case of Majestic Mobikes (P.) Ltd., imposition of penalties in the Review Order and OIO is set aside – appeal by assessee is allowed
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