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2014 (3) TMI 118 - CESTAT MUMBAIWaiver of penalty u/s 80 - Business Auxiliary Service - Ignorance of law - Commissioner (Appeals), gave the benefit of ignorance of law as respondent were not aware that they are under the net of service tax - Held that:- Commissioner (Appeals) has relied on various judicial pronouncements of the Tribunal, where the benefit of Section 80 was given to the assessee for their act which shows that assessee was not having a malafide intention to evade payment of service tax. In this case also, the respondent have said that they were not having knowledge that they are required to pay service tax as they were under the belief that service tax is to be paid by Airtel. In these circumstances, benefit of ignorance of law goes in favour of the respondent and as per Section 80 of the Finance Act, 1994, the respondent has been able to prove beyond doubt that there was no malafide intention - Decided against Revenue.
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