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2009 (1) TMI 134 - AT - Service TaxPenalties – appellants were under the bona fide belief that training in relation to SAP was not taxable. They thought that there was an exemption for ‘vocational training services’. However, the department investigated the issue. The party paid the entire amount of Service Tax along with interest in order to avoid litigation, though there was confusion with regard to their liability - issue is squarely covered by Section 73 (3) - no any intention to evade Service Tax - no justification for imposing penalties u/s 76, 77 and 78
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