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2017 (9) TMI 1119 - AT - Service TaxPenalties u/s 76 and 78 - entire amount of service tax along with interest has been paid by the appellants - Held that: - it is a fit case for invoking Section 80 of the Finance Act, 1994, as even though no service tax is payable on the services provided on the repair and maintenance of the vehicle during the warranty period, but the entire amount of service tax along with interest has been paid by the appellants - penalties set aside - appeal allowed - decided in favor of appellant.
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