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2010 (5) TMI 302 - AT - Service TaxPenalty - The appellant provides taxable service etc. to financial institutions and in turn receiving commission. Lower authorities raised Service Tax demand from assessee and imposed penalty u/s 78. Assessee submit that there was lot of confusion in regard to its liability to service tax which was settled by issue of Board's Circular No. 87/05/2006-S.T. dated 6.11.2006, and that even before issue of said Circular it had started paying service tax. Held that - it was a fit case for invoking section 80 and therefore, penalty imposed u/s 78 was to be set aside.
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