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2017 (12) TMI 824 - AT - Service TaxPenalty u/s 77(1), 77(2) and 78 of the FA, 1994 - delay in payment of service tax - Held that: - there is no infirmity in the impugned order wherein the Commissioner(Appeals) has given reasons for invoking Section 80 for dropping the penalties against the assessee - there was a delay in payment of service tax on account of lack of awareness and the assessee being the State Government undertaking are not well acquainted with the provisions of the service tax - penalties rightly set aside by invoking section 80 - appeal dismissed - decided against Revenue.
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