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2016 (4) TMI 1278 - AT - Service TaxPenalty u/s 76, 77 and 78 - delayed payment of service tax - Foreign Commission Agents - reverse charge mechanism - Held that: - similar issue decided in appellant's own case for the earlier period on similar issue M/s. RSWM Ltd. Versus CCE, Jaipur-II [2016 (11) TMI 1363 - CESTAT NEW DELHI], where it was held that in absence of any malafide on the part of the appellant, the imposition of penalty upon them is not justifiable - by invoking section 80, penalty is thus set aside - appeal allowed - decided in favor of appellant.
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