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2009 (6) TMI 78 - CESTAT, AHMEDABADWaiver of penalty u/s 80 – reasonable cause - . Commissioner has observed that the whole tax liability with interest and penalty of 25 per cent has been paid by the appellants. He has also observed that the nature of services rendered by the appellants is a category where customers seldom pay service tax. He has also taken note of the fact that appellants had not collected the service tax from their customers. He has also observed that the issue before him was only penalty under section 76 and other issues were not before him. I find that Commissioner (Appeals) has given valid reasons for his conclusion to reduce penalty and take lenient view under section 80 of Finance Act, 1994.
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