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2008 (11) TMI 111 - CESTAT, NEW DELHIPenalty enhanced from Rs. 100 to equal amount of tax in revision order - appellant is a State Govt. Undertaking and rendered service on the basis of agreement with Hindustan Zinc Ltd. for supply of material on commission basis - bona fide belief that obligation under Service Tax are to be complied by Hindustan Zinc Ltd. - no intention to evade payment of tax and tax deposited voluntarily with interest before issuance of SCN - penalty of equal amount of tax u/s 76 is not warranted
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