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2007 (11) TMI 81

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..... o penalties imposed are set aside - Appeal No.ST/10/2006 - Final OrderNo.A/2797/2007-WZB/AHD - Dated:- 5-11-2007 - Shri M.Veeraiyan,Member(T) [Order].Per M. Veeraiyan : This is an appeal against the order of the Commissioner (Appeals) No.15/2006 (STO)AV/Comr (A-IV)Ahd dated 11.9.06 2.Heard both sides. 3. The relevant facts, in brief, are as follows: a)The appellant is a charitable .....

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..... pen plots with no facility. They were under genuine ignorance as they had no idea that such letting out an open plot will attract service tax in the category of mandap keeper. He submits that they are not disputing the service tax amount which they have paid. However, he submits that imposition of penalty on them is not at all justified as they had no intention to evade taxes and seeks benefit o .....

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