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2012 (6) TMI 162 - AT - Service TaxWaiver of penalty – short payment - assessee is a hotel run by the public sector undertaking. The clerical errors which crept in a few months has resulted in a short-payment - appellant promptly paid the service tax involved along with interest. Therefore he seeks waiver of penalty invoking the provisions of Section 80 of the Finance Act, 1994 – Held that:- sufficient cause has been shown for invoking the provisions of Section 80 of Finance Act, 1994. appeal is allowed. Penalty waived
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