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2015 (11) TMI 1557 - AT - Service TaxImposition of penalty - Sub-section (2) of Section 80 of the Finance Act - tax alongwith interest was not deposited by the respondent within 6 months from the date of accent of the precedent to the Finance Bill, 2012 - Held that: - the Commissioner (Appeals) has discussed in his order that there is reasonable cause for non-payment of service tax within the stipulated time and extended the benefit of non-imposition of penalty under section 80 of the Act. Hence, penalty not to be imposed - decided against Revenue.
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