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2014 (1) TMI 568 - AT - Service TaxApplication of Section 80 - Imposition of penalty - Activity of Over Burden Removal, Site Formation and clearance, Excavation and Earth Moving and Demolition Services - Period of service - Held that:- As per the contract which is for Over Burden Removal and there is no activity of mining under the contract. Therefore, we find no infirmity in the impugned order the demand along with interest is confirmed. In respect of penalties imposed, we find that Section 80 of the Finance Act, provides that notwithstanding anything contained in the provisions of Section 76, or Section 77 or Section 78, no penalty shall be imposable on the assessee for any failure referred to in said provisions if the assessee proves that there was reasonable cause for the said failure. Limited company is found by Ex-servicemen, disabled Ex-servicemen and war widows and allowed to work into area specified by the government. During the period in dispute the appellant were also corresponding with the Western Coalfields Limited for payment of service tax. In these circumstances, we find that in view of the provisions Section 80 of the Finance Act, impositions of penalties are not sustainable - Decided in favour of assessee.
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