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2017 (5) TMI 1301 - AT - Service TaxPenalty - supply of tangible goods service - reverse charge mechanism - The Only point on which the Revenue is aggrieved is that the adjudicating authority has refrained from imposing any penalty under various sections of FA, 1994, even though the demand itself has been confirmed on the basis of SCN issued invoking the proviso to section 73(1) - Held that: - The supply of tangible goods service was introduced w.e.f. 16.5.2008. We note that the demand for service tax in this case has arisen for the periods immediately after the introduction of this service when the activities covered under these services were being debated and settled by various judicial forum - the respondent has disputed the classification of their activity under the supply of tangible goods service. However, during the course of investigation they were convinced and they have discharged the entire service tax liability along with interest - this is a fit case to waive all the penalties under the provisions of section 80 - appeal dismissed - decided against Revenue.
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