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2017 (9) TMI 1262 - AT - Service TaxPenalty waived u/s 78 of FA - invocation of section 80 - delay in payment of service tax - assessee says that the delay was caused due to financial crunch, and later on the tax was paid with interest, thus no malafide intent to evade tax - Held that: - there was no intention to evade Service Tax and there were bona fide reasons for not paying the Service Tax in time which was subsequently paid with interest. Therefore, the benefit given by the Commissioner (A) by resorting to section 80 is justified - appeal dismissed - decided against Revenue.
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