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2012 (7) TMI 508 - AT - Service TaxPenalty - stockbroking services - defaulted in making payment of service tax liability – Held that:- Service tax liability was duly reflected in ST-3 Return filed with the Department before being pointed out by the Department - It also indicates his bona fideness in discharging service tax liability - Service tax liability was not discharged on being detected by the Department, but paid voluntarily pursuant to the disclosure already made in the ST-3 Returns - case covered under section 80 of the Finance Act and the penalty on the appellant is not warranted - Appeal is allowed
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