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2017 (6) TMI 431 - AT - Service TaxPenalty u/s 76, 77 and 78 of FA - GTA service - abatement on the gross freight - case of Revenue is that the Commissioner does not have the power to waive penalties since the instruction of the Board in Circular dated 17.12.2004 excluded cases involving fraud, collusion, suppression of facts or willful mis-statement or contravention of the provisions of service tax with intend to evade payment of service tax - Held that: - the Commissioner in the facts and circumstances of the case has rightly given the benefit of Section 80 and has not imposed penalties un/s 76, 77 & 78 because the respondent had paid the service tax along with interest before issue of SCN - also, the levy was newly introduced during the relevant period involved in the present case and even the department was not aware of the statutory provisions and hence, the department has demanded the entire amount in the SCN without giving the benefit of abatement as provided under Notification. The benefit under Section 80 extended as the service tax along with interest is paid before issue of SCN - penalty rightly set aside - appeal dismissed - decided against Revenue.
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