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2008 (2) TMI 346 - CESTAT AHMEDABADDelay in payment of the service tax - Doubt and confusion as regards their liability to pay service tax - no mala fide intention on their part - assessee proves that there was a reasonable cause for failure to deposit the dues or filing returns, no penalty shall be leviable in terms of Section 76, 77, 78 or Section 79 - appellate authority having admitted that there was no mala fide on the part of the appellant, should have set aside the entire amount of penalty in stead of reducing the same.
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