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2010 (6) TMI 631 - CESTAT, CHENNAIPenalty u/s 76 -Maintenance and Repair Services - Belated payment of service tax due to their ignorance that they were liable to pay service tax - This is reasonable cause for extending the protection under section 80 of the Act - Thereore, set aside the impugned order and allow the appeal by setting aside the penalty under section 78 - Penalty under section 77 of the Act is however upheld.
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