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2014 (3) TMI 436 - AT - Service TaxWaiver of penalty u/s 80 - non payment of service tax - Tour operator service - Penalty u/s 76, 77 & 78 - Held that:- service of tour operator, becomes taxable with effect from 1.9.1997. There was a Notification No. 52/98-ST exempting payment of service tax from 18.7.1998. The Notification is withdrawn on 1.4.2000 and the definition of ‘tour operator' is amended. We find that as per the provisions of Section 80 of the Finance Act, notwithstanding anything contained in the provisions of Section 76, 77 or 78, no penalty shall be imposable on an assessee for any failure referred to in the said provisions if the assessee proves that there was reasonable cause for the said failure. In the present case, as the definition of ‘tour operator' is amended with effect from 1.4.2000 and prior to 1.4.2000, the tour operators are exempted from payment of service tax. Therefore, in view of the provisions of Section 80 of the Finance Act, we find that it is not a case for imposition of penalties - Decided in favour of assessee.
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