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2011 (8) TMI 300 - CESTAT, NEW DELHIBreakdown repair and maintenance - Appellant entered into a contract with M/s Kota Thermal Power Station for maintenance and repair of the plant - Held that:- there could be a definite legitimate belief of the appellant that they are not liable to discharge the service tax liability as per the agreement entered by them due to which the appellant may not have discharged service tax liability under Section 73(1) of Finance Act, 1994. Invoking the provisions of Section 80, we hold these being reasonable cause for the appellant to be believed that they need not discharge the service tax liability, the various penalties imposed on the appellant are set aside. - The matters are sent for re-quantification of the demand falling within the limitation and after treating the value as cum duty price - All the appeals are disposed of in the above manner.
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