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2014 (7) TMI 368 - CESTAT BANGALOREWaiver of Penalty - Management maintenance and repair service - Held that:- Appellant was paying service tax on the activity he believed to be liable to tax on construction service and as soon as the omission was pointed out, the appellant paid the tax with interest and also taking note of the submission that appellant is a chemical engineer, we consider that there is reasonable cause for non-payment of tax during the period. Accordingly, the penalty imposed on the appellant is set aside by invoking provisions of Section 80 of the Finance Act 1994 - Decided in favour of assessee.
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