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2009 (5) TMI 172 - CESTAT, BANGALOREInterest and penalty - Commissioner (Appeals) has set aside the interest and penalties imposed on the respondents. The penalties imposed on the respondents are under 76, 77 & 78. Such Penalties have been found to be liable to be set aside by the learned Commissioner (appeals) on the ground that the respondent had paid the service tax before the issuance of show cause notice. - We find that respondents being in the rural area, could not have known intricacies of the taxing statutes like the Finance Act 1994 in respect of service tax on cable operators. We find that the learned Commissioner (Appeals), Order of setting aside the penalties imposed under Section 76, 77 and 78 is correct as the respondent have, shown a justifiable cause, for invoking the provisions of Section 80, which the learned Commissioner (Appeals) did so and set aside the penalties. - In sum, the impugned order to the extent it strikes down the interest liability of the respondents is set aside and the impugned order to the extent it sets aside the penalties under Section 76, 77 & 78 is liable to be upheld
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