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2015 (4) TMI 287 - AT - Service TaxLevy of penalty - waiver of the penalties in terms of Section 80 of the Finance Act, 1994 - appellant is not contesting the demand of service tax which they have admittedly paid along with interest - sale of SIM Cards of BSNL - Receipt of commission - Held that:- Following decision of G.R. Movers vs. CCE, Lucknow reported in [2013 (6) TMI 339 - CESTAT NEW DELHI], Daya Shankar Kailash Chand vs. CCE&ST, Lucknow reported in [2013 (6) TMI 340 - CESTAT NEW DELHI] and CCE, Meerut vs. Virendra Electric Works reported in [2013 (6) TMI 317-CESTAT New Delhi] - service in question itself is held as non-taxable. Therefore, the bona fide of the appellant stands proved. In the facts and circumstances of the case and other non-taxable nature of the service, Section 80 is clearly invokable. - invoking Section 80, the appellant is not liable for penalties under Sections 76, 77 and 78 of the Finance Act - Decided in favour of assessee.
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