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2009 (12) TMI 327 - AT - Service TaxPenalty- . Service tax demand has been confirmed on the value of service towards TDS for income tax purpose, contributions to PF and ESI. In this case issue of penalty involve. Held that- the amount relating to TDS, PF & ESI was actually not received by the appellant but deposited with the concerned department. Thus, it can not be said that appellant made a mistake in not including the same for the purpose of payment of service tax. Thus it is a fit case for waiver of penalty under Section 80 of Finance Act, 1994.
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