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2012 (9) TMI 338 - CESTAT, KOLKATAShort payment of service tax - penalty u/s 70 & 76 - Held that:- As the appellants are not contesting the levy of Service Tax nor imposition of penalty under section 70 for delay in filing of ST-3 return but contested only against levy of penalty u/s 76 need to be set aside as the applicant could not pay the Service Tax due to reasonable belief that since their value of taxable service is Rs.8 lakhs therefore there was a reasonable cause for failure to pay Service Tax which they have already paid.
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