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2015 (10) TMI 2094 - AT - Service TaxPenalty u/s 76, 77 & 78 - benefit of Section 80 - Held that:- Bonafides of the respondent are not in doubt. Had he been informed and known about the law, he was always willing to pay the liability of service tax; as soon as he came to know about his liability, he made the payment. The facts on records go in favour of the respondents and this is a situation where provisions of Section 80 of Finance Act 1994 would be applicable. There is no proper justification and substance in the appeal of the appellant. Therefore, the appeal is hereby rejected - Decided against Revenue.
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