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2007 (7) TMI 193 - AT - Service TaxDelay in making monthly payments - assessee being new to the tax failed in complying with the provisions of the law and that omissions had occurred owing to their ignorance of statutory provisions and procedures - no mala fide intention on the part of the appellants in making the late payment - act provides for waiver of penalty where sufficient cause is shown - appellants have already paid the service tax due, assessee is directed to pay Rs. 20,000 u/s 76 & Rs.500 u/s 77 – penalty reduced
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