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2014 (6) TMI 244 - AT - Service TaxPenalty for delayed deposit of service tax and interest - services of site formation & Clearance, Excavation & Earthmoving & Demolition services - Held that:- correspondence exchanged between the appellant and the Revenue. Its stands very clearly stated by the appellant in their various communications addressed to the jurisdictional Central Excise Officers that the service tax is not being deposited because of the delay occurring for name change in the agreement, the duty liability was accepted by the appellant and was actually deposited alongwith interest even before the issuance of show cause notice. In such scenario, we find no justification for imposition of penalty on the assessee in terms of the provisions of section 80 of the Finance Act, 1944 - Penalty is set aside - Decided in favour of assessee.
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