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2008 (3) TMI 92 - AT - Service TaxClerical mistake in two invoices where service tax was charged @ 5% instead of 8% - there is no suppression of value of the service - Commissioner of Service Tax on the ground that there is no willful suppression held that the respondents has sufficient reasonable ground for invoking provisions of Section 80, Hence penalty is not justified - contention of Revenue that reasonable cause means which is beyond the control of assessee has no merit – order of commissioner is justified
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