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2017 (3) TMI 1158 - AT - Service TaxImposition of penalty u/s 76, 77 and 78 of the Act - invocation of section 80 - Bonafide belief in non-payment of tax - Held that: - non-payment of service tax in time cannot be construed as on account of willful default, but it was advised by their Chartered Accountant, after analyzing the law that service tax may not be applicable to the appellant as they were neither a corporate entity nor in the list of Register of Architects maintained u/s 23 of the Architects Act, 1972 - later being directed by the Department, in September 2002 the appellants discharged the entire service tax along with interest - there was a bona fide belief harboured by the appellant in not discharging the service tax during the relevant period - fit case for invocation of Section 80 of the FA, 1994 - appeal allowed - decided in favor of appellant.
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