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2017 (7) TMI 196 - AT - Service TaxManpower and supply agency services - Penalty - invocation of section 80 - Held that: - The appellants had not obtained any registration nor filed any return during the period and in these circumstances no leniency can be shown to the appellant. The appellant has sought invocation of Section 80. However, they have not made any ground for invocation of Section 80 or to establish their bonafide. In the absence of bonafide, Section 80 cannot be invoked - appeal dismissed - decided against appellant.
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