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2008 (9) TMI 236 - HC - Service TaxDelay in depositing service tax - revenue has preferred the appeal against the order of the Tribunal upholding the reduction of penalty by Commissioner (Appeals) - As the revenue effect is only Rs. 600/- and odd, the Court is not inclined to entertain the appeal, which is accordingly dismissed - Even otherwise, we find under Section 80 of the Finance Act upon establishing a reasonable cause for the said failure to deposit service tax within stipulated period, the penalty can be waived – revenue’s appeal dismissed
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