Imposition of penalties u/s 76, 77 and 78 - Service tax payment on reverse charge basis is available as...

Imposition of penalties u/s 76, 77 and 78 - Service tax payment on reverse charge basis is available as Cenvat Credit - In a Revenue neutral situation no intention to evade payment of service tax can be attributed on the part of appellant - No penalty to be levied - AT .....

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