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2018 (11) TMI 170 - AT - Service TaxTaxability - amount paid by the respondent to the agents appointed abroad - reverse charge mechanism - Held that:- The respondent assessee had given justifiable reason for not discharging the service tax liability during the period 18.04.2006 to 31.03.2008 - there is no reason to interfere in such a reasonable order passed by the 1st appellate authority in setting aside the penalties imposed by the adjudicating authority under Sections 76, 77 & 78 - appeal dismissed - decided against appellant.
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