2008 (1) TMI 220

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..... dent]- We have heard both sides on the application for waiver of service tax of Rs. 8,86,712/- and penalty of equal amount under Section 78 + penalty of Rs. 1,000/- per return under Section 77 + penalty of Rs. 100/- per day under Section 76 of the Finance Act, 1994. The service tax has been demanded on royalty paid for licence to use know-how, treating it as consulting engineer services. 2. We fi .....

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