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2008 (7) TMI 92 - HC - Service TaxPenalty for delay in filing of return – Rules on liability in Gods transport operator service which were held ultra vires by SC got revalidated retrospectively in 2000 - held that non-submission of one particular return ST-3 for only quarter ending December 1997, on the part of the assessee cannot be said to be intentional withholding of the same for the purposes of avoiding the payment of tax - amount of tax involved was only Rs. 1,000/- penalty rightly set aside by tribunal
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