2010 (6) TMI 431

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.... section 80 of the Finance Act, 1994. In other words, he accepted the assessee's contention that the late payment of service tax and late registration was due to the fact that Notification No. 34/04-ST, dated 3-12-2004 granting exemption from payment of service tax in certain situations (the assessees do not dispute that they are not entitled to the benefit under the notification) came into force ....