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2017 (6) TMI 1180 - AT - Service TaxPenalties u/s 77 and 78 - non-payment of service tax in time - services of construction of complex - Held that: - on the taxability of the services, the bona fide belief of the appellant in non payment of service tax in time, is established. It is not disputed that the appellant have recorded the entire transaction of their services in their books of accounts - the appellant have shown the reasonable cause for waiver of penalties invoking u/s 80 of the FA - penalties set aside - appeal allowed - decided in favor of appellant.
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