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2013 (7) TMI 702 - AT - Service TaxPenalty u/s 76, 78 and 79 – assessee provided the service as recovery agent and it became liable to service tax - Held that:- The invocation of Section 80 for not imposing penalties u/s 76 and 78 would be proper – the assessee had shown reasonable cause for setting aside the penalty imposed on the them –firm is a proprietor concern and it is quite possible that the proprietor might have missed the notification or the introduction of new service - the family problems like mother suffering from cancer and daughter suffering can cause difficulties to any person – penalty imposed under Section 77 is upheld – decided in favour of assessee.
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