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2011 (1) TMI 721 - HC - Service TaxPenalty - assessee was carrying on the business of providing taxi services - once the departmental officers informed him that any person owning or operating even with one vehicle would have to pay the service tax, they registered themselves during March, 2003 and obtained a registration on 26-3-2003 - there is no willful default on payment of such amount and hence, they are not liable to pay the penalty and requested for waiver of the penalty imposed - it is clear, that the assessee came to be constituted in April 2002 as a partnership firm - But once the authorities brought it to their notice, that the Act is applicable even to the person who owns one taxi, promptly they registered under the Act and from that day onwards, they were paying the service tax - the authorities in exercise of their discretion under Section 80 of the Act, which is conferred on them, held that the cause shown is a reasonable cause and waived the penalty, which is purely a question of fact - Appeal is dismissed
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