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2017 (5) TMI 340 - AT - Service TaxPenalty - failure to discharge the service tax liability under the reverse charge mechanism - C&F Agents service - case of appellant is that since the law was very nascent at that time and tax liability under reverse charge mechanism was improperly appreciated by them hence they did not discharge tax liability in time but subsequently they discharged the tax liability - the interest liability is discharged by the appellant, although belatedly. Held that: - during the relevant period there was confusion as to who has to discharge the service tax liability under the reverse charge mechanism - there is no intention to evade tax as they being Government of Maharashtra undertaking, accordingly we hold that this is a fit case for invoking the provisions of Section 80 of the FA, 1994 for setting aside the penalties imposed - appeal allowed - decided in favor of appellant.
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