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2011 (4) TMI 484 - CESTAT, NEW DELHIPenalty - wavier of penalty u/s 80 - commercial training and coaching services - Held that: in terms of section 80, no penalty is to be imposed on the assessee for any failure referred to in the Act, if the assessee shows that there were reasonable causes for such failure - That being the initial period of levy of service tax, there was lot of confusion in the field and it can be safely concluded that there was no malafide on the part of the assessee - Mere failure on the part of the assessee to get themselves registered with Service Tax Department to pay service tax by itself cannot be considered to be a malafide on the part of the assessee - Appeal is disposed of
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