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2017 (11) TMI 1442 - AT - Service TaxPenalty u/s 78 of FA - Works contract service - composite contract - case of appellant is that they had disputes with the contractors regarding payments and they were in many arbitration proceedings, which created serious difficulty in discharging Service Tax liabilities in a timely manner - Held that: - this is a fit case for invoking provisions of Section 80 for waiving aside the penalty - penalty set aside - appeal allowed - decided in favor of appellant.
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