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2009 (4) TMI 120 - AT - Service TaxWaiver of penalty u/s 80 -. The Appellants relied upon the provisions of Section 80 of the Act which provides that notwithstanding anything contained in the provisions of Section 76, Section 77 or Section 78, no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if the assessee proves that there was reasonable cause for the said failure. The contention of the Appellants is that they are filing returns showing payment of Service Tax as the amount relates to service charges. Therefore, they are not liable to any penalty. Keeping in view the facts and circumstances, particularly in respect of the fact that Applicants were paying Service Tax on the service charges amount of penalty reduced from 10 lakhs to 50,000/-.
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