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2015 (10) TMI 515 - AT - Service TaxWaiver of penalty imposed under Section 76, 77 & 78 of Finance Act - Appellant contested to set aside penalties imposed under Section 76 and 78 of the Finance Act, 1944 – Appellant serves as authorized distributor under the head Business Auxiliary Service – Appellant states entire service tax deposited even though service tax was not reimbursed in full and non-payment of tax under confusion of taxability is justified - Revenue contends for restoring Section 76 penalty and states Appellants are liable for penalty under Section 77 & 78 and Commissioner (Appeals) has no discretion to reduce penalty imposed under Section 76 – Held That:- Considering the ambiguity prevailing on payment of service tax during the relevant period Appellant's contention merits justification for bonafide cause for invoking Section 80 - Reasonable cause has been established in the present case for waiver of penalties – Decided in favour of the Assessee.
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