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2008 (8) TMI 186 - HC - Service TaxWhether the Tribunal was justified in waiving of penalties under Sections 75A, 76, 77 and 78 when the demand of service tax has been fully confirmed – earlier order of tribunal on impugned issue is in favour of assessee – while subsequently LB of the Tribunal hold that tax is payable on impugned services - There was reasonable justification for the assessee for not paying service tax at the initial stage - No mens rea - no illegality has been committed by tribunal in setting aside the penalty
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