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2013 (9) TMI 788 - HC - Service TaxPenalty u/s 80 - Failure to pay service tax before due date - Tax paid before show cause notice - Held that:- appellant was providing services to the central excise assessee, the service tax paid by him was available as Cenvat credit and, therefore, payment of service tax would be revenue neutral exercise and in such case, there was no deliberate intention to evade tax. In our opinion, the Tribunal, in such circumstances, rightly exercised its discretion under Section 80 of the Act - Decided against Revenue.
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