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2008 (10) TMI 101 - AT - Service TaxDelay in payment of tax – bona fide belief pertaining to the category in which their services to be classified – penalty u/s 76 set aside – further, as there is no suppression of facts or value of taxable service, penalty u/s 78 is also set aside – in respect of penalty u/s 75A, since this provision came into force only on 16-7-01, penalty u/s 75A is not imposable - since it is a failure on the assessee’s part to follow the procedures, penalty of Rs. 1,000/- u/s 77 is upheld
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