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2011 (3) TMI 1120 - CESTAT, DELHIPenalty - Delayed payment of service tax - GTA Service - Held that:- There is no dispute that there was delay in discharge of service tax liability during April, 2007, May, 2007 and June, 2007 for which the penalty under Section 76 has been imposed - The only proviso under which the penalty can be waived is Section 80 for which the appellant have to give reasons as to why they could not discharge the duty liability by the due date - Except financial problems, no other reasons has been given by them - This is not a valid reason for wavier from penalty - Decided against the assessee.
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