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2008 (7) TMI 226 - AT - Service TaxPenalty - Manpower Recruitment Agency - Failure to submit ST-3 returns and also to pay the service tax amount - Commissioner in the impugned order have not given a detailed reasoning for setting aside the penalty – impugned order is not a speaking order – since it was not a case of assessee to set aide the penalty, penalty was only required to be quantified - impugned order is set aside and matter remanded to Commissioner (Appeals) for de novo consideration
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