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2015 (12) TMI 279 - AT - Service TaxDemand of service tax - Mining Services - Imposition of penalty - Benefit of Section 80 - Held that:- Statements of the partner of the appellant was recorded on 2nd February 2010, wherein the partner has specifically recorded that since they were located at remote Village, they were not aware about the legal provisions and that they being farmers, and the Mining activity having been undertaken for the first time by them, they failed to discharge the service tax liability; that the service tax liability has been discharged subsequently and had sought leniency in non imposing the penalties. We find that there is no dispute as to the facts as the appellant are partnership firm of farmers and are situated in remote area in Ratnagiri district and may not have had access to the legal opinion as to taxability of the services rendered by them. This can be deduced from the statements recorded by the lower authorities. In our considered view, appellant had made out a case for setting aside the penalties, by invoking the provisions of section 80 of the Finance Act 1994. - However, Demand of service tax is upheld - Decided partly in favour of assessee.
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