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2009 (1) TMI 68 - AT - Service TaxAppellant rented vehicle to M/s. BSNL for its staff to commute between residences and office – suppression of fact of rendering taxable services - failure to fulfill the statutory obligations had occurred owing to his ignorance - M/s. BSNL also had not advised of the service tax liability nor paid the tax – moreover, SCN had not alleged willful misstatement or suppression of facts and had not invoked larger period u/s 73 – hence demand and penalty are not sustainable
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