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2007 (11) TMI 250 - CESTAT, CHENNAIGrinding Dead Burnt Magnesite (DBM) lumps into powder for its customers and collected charges for the above service – ignorance of the scope of the new levy ‘Business Auxiliary Service’ under which grinding of DBM for a fee was classified by the department – assessee paid the service tax when it became certain about its liability – no suppression - sufficient cause shown - appellant deserves the benefit of the provisions contained in section 80 - penalty imposed u/s 76 is set aside
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