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2010 (5) TMI 419 - CESTAT, NEW DELHIGTA - appellant is a service receiver - availment of Service Tax credit as well as the benefit of exemption under notification No. 1/2006 S.T - declared in the S.T. 3 return - scrutiny of this S.T. 3 return - Show cause notice issued - Held that: - That this is a bona fide mistake, is clear from the fact that this irregularity had happened - this is a case where the provisions of Section 80 can be invoked - there was reasonable cause for short payment of service tax - the impugned order rejecting the appellant's plea for invoking the provisions of Section 80 and upholding the penalty under Section 76 is not correct - appeal filed by the appellant is allowed and the appeal filed by the department is dismissed
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