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    <title>No Penalty for Service Tax Non-payment Due to Genuine Belief of Exemption u/s 80 for Rent-a-Cab Services.</title>
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    <description>Invocation of section 80 - non-payment of service tax under the bonafide belief that Service Tax is not applicable to them as they were providing services of rent-a-cab operator to another rent-a-cab operator and not to clients directly - no penalty - AT</description>
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