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2016 (8) TMI 243 - AT - Service TaxWaiver of penalty – reverse charge mechanism – short payment due to non-inclusion of miscellaneous charges like Hamali, loading/unloading, carting and octroi etc. – no intention to evade service tax – no other contraventions by appellant – Held that: - appellant has been able to show reasonable cause for non payment of service tax on due date. On pointing out short payment, admittedly paid the service tax along with interest. Penalty waived – decided in favor of appellant.
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