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2015 (12) TMI 1110 - AT - Service TaxLevy of penalty for delayed filing of ST-3 return - Levy Penalty u/s 77 & 78 for default in payment of service tax - Manpower supply service - Held that:- In respect of the appellant assessee, where service of supply of manpower had come under the tax net about three months back and where the service recipient was a 100% EOU registered with Cochin Special Economic Zone leading them to believe that liability of service tax was not payable by them and considering the case laws quoted above by the appellant, I am of the considered view that the appellant assessee deserves relief in case of penalties imposed on them under Sections 77 and 78 of the Finance Act, 1994 and the same are hereby set aside - However provisions of Section 80 of Finance Act, 1994 gives relief from imposition of penalty in case of penalties imposed under Sections 77 & 78 of the Finance Act, 1994 only. Here the appellant has been penalized under Section 70 also, when they had delayed the filing of their half-yearly return contravening the relevant provisions of law of Service Tax. This penalty of ₹ 4000/- imposed under Section 70 of the Finance Act, 1994 on the appellant assessee does not deserve to be set aside - Decided in favour of assessee.
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