Appellant avoids penalties for late service tax payment; customer claimed exemption as a charitable institution u/ss 77, 78, Rule 7(C).

Penalty u/s 77, 78 and under Rule 7(C) - delayed payment of service tax - appellant approached their customer and requested them to pay service tax but their client did not pay the service tax on the ground that they were exempt being a charitable institution - No penalty. .....

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