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2016 (4) TMI 936 - AT - Service TaxImposition of penalties - Cargo Handling Services - Rendering services of loading and unloading and transport of goods to M/s SAIL at different locations - Discharged the Service Tax liability along with interest - Held that:- appellant could have been under bonafide impression that this contract is signed in the year 1999 and they were not liable to Service Tax at the time and hence they did not discharge the Service Tax liability, even after the inclusion the services under the Finance Act for discharge of Service Tax.It is noted that the appellant could have been under bonafide belief as he has been engaged in the rendering the services to public sector hence question of taxability may not arise. Therefore, appellant has made out a case for setting aside the penalty imposed on them under the provision of Section 80 of the Finance Act,1994. - Appeal disposed of
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