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2009 (12) TMI 199 - AT - Service TaxPenalty- the appellant shall not be liable to Service Tax under the category of Maintenance and Repair Service prior to 16-6-2005. But he was of the view that Service Tax liability arising after 16-6-2005 shall be liable to Service Tax followed by equal amount of penalty. Held that- No penalty is leviable in view of infancy stage of law, through which the appellant crossed while incurring the liability. Appeal is allowed to the extent as indicated above setting aside the Appellate order partially.
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