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2007 (6) TMI 215 - AT - Service TaxAnnouncement of Scheme for registration of service providers and payment of tax in arrears, without penalty, during pendency of recovery proceedings – even if as per the Scheme, appellant took registration and deposited tax arrears, penalty was imposed by department - scheme made no distinction between parties who sought registration on their own and the parties who took registration in the light of pending proceedings, therefore, appellant can’t denied the benefit of exemption from penalties
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