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2017 (9) TMI 913 - AT - Service TaxPenalties u/s 77 and 78 of FA - non-payment of the service tax liability within time - works contract - Held that: - appellant could have entertained a bona fide belief that he having undertaken the work of construction of roads, drains, etc., no service tax liability arises. In my view, appellant has made out a case for invoking the provisions of Section 80 of Finance Act, 1994 - penalties set aside - appeal allowed - decided in favor of appellant.
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