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2013 (10) TMI 91 - CESTAT CHENNAIPenalty - Less service tax paid - Held that:- After Considering the complexity of Taxation of Service (Provided from Outside India and Received in India) Rules, 2006 and the fact that the amount involved itself consisted of two components of different natures and majority portion was not taxable, benefit of doubt is given to the appellant and this is not a case where suppression or fraud or action with intention to evade tax is involved and hold that they were eligible for the benefit under section 73 (3) of the Finance Act, 1994 - penalty deleted - decided in favor of assessee.
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