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2011 (11) TMI 156 - CESTAT, AHMEDABADWaiver of penalty imposed on the respondent u/s 76 & 78 of Finance Act, 1994 – invoking provisions of Section 80 of Finance Act, 1994 – Held that:- Assessee had the intention to obey the law. In the application for registration also, assessee has given the date of commencement of business, co-operated during proceedings and have promptly paid the demand. These facts clearly show that omission to pay Service Tax was not intentional and reasonable cause required to be shown under Section 80 of Finance Act, 1994 has been shown. -Decided against the Revenue.
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