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2009 (10) TMI 18 - HC - Service TaxJob Worker – Delayed Payment of Service Tax with interest – waiver of penalty – held that - The Tribunal has also extended the benefit of Section 80 of the Finance Act, which says that notwithstanding anything contained in the provisions of Section 76 or 78 of the Finance Act, no penalty is to be imposed on the dealer-respondent for any failure referred to in those provisions – the decision of CESTAT upheld.
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