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Penalty u/s 76 and 77 of FA - non-discharge of service tax liability in spite of having collected the same from the service recipient - since there was reasonable cause for failure of the appellant to discharge tax liability, no penalty.

Service Tax - Penalty u/s 76 and 77 of FA - non-discharge of service tax liability in spite of having collected the same from the service recipient - since there was reasonable cause for failure of the appellant to discharge tax liability, no penalty. - TMI Updates - Highlights ..... .....

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