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2008 (10) TMI 86 - AT - Service TaxBank – other than financial and banking business, is also engaged in providing training and coaching to employees – non-payment of tax – penalty – no intention to evade tax rather it was a bona fide mistake - Since the appeal is limited only to penalty and the training/coaching facility is an internal facility for bank’s employees only and is not the main commercial activity of the bank. I accept and agree with the appellant that no penalty is to be imposed on them
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