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2008 (5) TMI 117 - AT - Service TaxC/F Agent service – provision amended in 2000 to cast liability of service tax on service provider instead of recipient - Assessee was under impression that Service tax was liable to be paid by the recipient of service not by him - during the relevant period there was ignorance of provisions and it was for this purpose that an amnesty scheme was introduced in the year 2004 - reduction of penalty by Commissioner by exercising discretion u/s 81 (sic) (Section 80), cannot be faulted with
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