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2008 (11) TMI 91 - AT - Service TaxPenalty - appellant are engaged in the service of Tour Operators - they have been availing 90% abatement in terms of Notification Nos. 39/97-ST and 1/2006-ST - appellant had wrongly availed 90% abatement for paying service tax in respect of the service rendered as ‘Rent a Cab Operator’ - the fact that the service tax had been paid immediately after lapse was pointed out is not in dispute – therefore, penalty u/s 78 is set aside - however, the penalty imposed u/s 77 is upheld
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