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2008 (10) TMI 114 - AT - Service TaxPenalty - respondent had discharged the Service Tax liability after the receipt from their clients - Commissioner (A) has stated that there is no justification even for issuing the SCN and in fact there is no delay also in the payment of Service Tax - they had also taken registration on time - since amount involved is also very meager that is Rs. 2583, Commissioner (A) is justified in holding that penalties under Section 76, 77 and 78 are not imposable - Revenue’s appeal is rejected
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