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2008 (4) TMI 148 - AT - Service TaxAs per section 80, no penalty shall be imposable on the assessee for any failure, if the assessee proves that there was reasonable cause for the said failure - Commissioner (Appeals) has leniently viewed the failures on the part of the respondents and reduced the penalties considerably – failure occurred because there was new levy of service tax on travel agents – failure is bona fide - sufficient cause for the delay – reduction of penalty u/s 76 and 78, by commissioner is justified
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