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2013 (5) TMI 646 - AT - Service TaxWaiver of penalty - person who had conducted the coaching classes had died and apparently the service provider was a proprietary concern - initially it was a partnership of husband and wife and later on the wife tried to run the coaching classes and had to discontinue and thereafter the daughter-in-law started it again. - held that:- the penalties imposed on the appellant can be set aside. - In any case this is also a suitable case for waiver of penalty by invoking the provisions of Section 80 of Finance Act, 1994 - There is no indication that the same concern was continued in view of the fact that there was a break in between. - penalty waived.
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