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2018 (4) TMI 227 - AT - Service TaxPenalty - payment of tax with interest before issuance of SCN - non-profit making organization - Held that: - the appellant is a non-profit making organization and they had a bona fide belief that they are not liable to pay service tax as they are a society registered under the Travancore-Cochin Literary Scientific and Charitable Societies Registration Act, 1955 - appellant paid the service tax before the issue of SCN which shows their bona fide - penalty set aside - appeal allowed - decided in favor of appellant.
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