Penalty Waived for Misinterpretation of Service Tax on Mithi River Dredging Under Finance Act, 1994.

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....Imposition of penalty - Liability of Service tax - Dredging services i.e. desilting of Mithi River - non-payment of service tax by the appellant would be due to mis-interpretation of the provisions of the Finance Act, 1994 - No penalty - AT....