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2015 (12) TMI 812 - CESTAT MUMBAIDemand of service tax - surface and sub-service surveying - Imposition of penalty - Benefit of Section 80 - Held that:- Appellant has discharged the interest also along with service tax liability. In our considered view the issue of service tax liability on the survey and exploration was in the period when there was no clarity as to the taxability of work done for ONGC. We agree with the learned Counsels submissions that having discharged the entire service tax liability and the interest thereof, the penalty need not be imposed on appellant. We hold that the appellant has made out a justifiable cause for invoking the provisions of Section 80 of the Finance Act, 1994. Invoking the said section 80, we set aside the penalties imposed on the appellant under the impugned order and allow the appeal to that extent. - Petition disposed of.
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