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2010 (5) TMI 268 - AT - Service TaxPenalty – Assessee made a default in payment of service tax. Services provided by the assessee fall under the category of Site Formation Service, assessee not taking the Registration and service tax not paid. Part amount paid before issuance of SCN and part before adjudication. Held that – penalty not quantified if impugned order and finding absent therein on non-applicability of precedents. Waiver of penalty might have been considered by adjudicating authority if interest payment known. Thus mater remanded.
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