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2017 (2) TMI 575 - AT - Service TaxImposition of penalty u/s 76 of the FA, 1994 - delayed payment of tax - financial difficulty - invocation of section 80 - Held that: - with effect from 01.04.2011 the appellant has been discharging the service tax liability on accrual basis and before that it was on receipt basis - it is a fit case to invoke Section 80 and grant the waiver of penalty imposed u/s 76 of FA, 1994, looking at the financial difficulty of appellant - penalty set aside - appeal allowed - decided in favor of appellant.
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