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2010 (2) TMI 203 - AT - Service TaxClassification of services – suppression of facts - the Revenue issued a show-cause notice proposing levy of service tax under ‘Consultancy Engineer Service’ and also a notice proposing levy of service tax under ‘Intellectual Property Right Service’. In these circumstances, it cannot be said that the assessee willfully suppressed the fact of non-payment of tax with intention to avoid payment of duty – penalty set aside
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