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2009 (7) TMI 121 - AT - Service TaxWaiver of penalty – section 80 – held that - appellant is an individual and is a proprietary firm and in view of the fact that he co-operated with the investigations and paid the service tax with interest as applicable, lenient view as regards penalty is required to be taken. The fact that the firm is a proprietary firm and a small firm going by the size of transaction is sufficient as a reasonable cause of the purpose of section 80 of Finance Act, 1994. Accordingly, the penalties imposed on the appellants are set aside and appeals are allowed with consequential relief to the appellants.
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