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2012 (10) TMI 341 - AT - Service TaxPenalty under Sections 76 and 77 – Held that:- No case of suppression of facts - they are small businessman and not in a position to appoint Accountant and other staff to look after the day to day work of Service Tax and due to this the payment was made late - appellant is a small businessman and proprietary concern and first time in the business, and paid the Service Tax on its own before being pointed out. Therefore, it is a reasonable ground for not imposing any penalty under Sections 76 and 77 - in favor of assessee
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