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2007 (12) TMI 148 - AT - Service TaxIn the present case, there is no finding that non-payment was due to fraud, collusion, willful misstatement or suppression of facts or contravention of any of the provisions of Chapter V or of the Rules with intent to evade payment of duty, hence penalty under Section 78 was not justified - However, as regards Section 75A under which penalty of Rs.500/- can be imposed for failure to apply for registration, plea of the Revenue is accepted - appeal is thus partly allowed
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