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2008 (7) TMI 350 - AT - Service TaxTax deposited on detection by department - delay in deposit of service tax does not appear to be intentional or deliberate - appellants deposited the service tax before issue of show cause notice - it is also noticed that the appellant is a State Government undertaking and they had no knowledge for levy of tax - Revenue failed to produce any material that the appellants failed to pay the tax by reason of fraud, collusion, etc. - imposition of penalty under Section 78 is set aside - Appeal is al lowed
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