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2016 (6) TMI 722 - AT - Service TaxLevy of penalty - it was contended that in case of contract carriage, the Government issued a Notification No. 15/2007-ST under Sec. 11C of Central Excise Act, 1944 which clearly shows that there was a practice generally prevalent where no such service tax was being paid and therefore the appellant justifiably had reasonable belief that the tax was not payable and therefore penalty should not be imposed. - Held that:- the appellant has already remitted the impugned amount of service tax which supports its contentions that it did not have any malafide intention and had genuine bonafide belief that it was not payable - , the contention of the appellant that it genuinely thought that it was not liable to pay service tax gets sustainable support from the aforesaid Notification which makes it a deserving candidate for the benefit of Section 80 of the Finance Act 1994. - Penalty waived.
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