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2017 (12) TMI 1438 - AT - Service TaxPenalties u/s 76 and 77 - delayed payment of tax with interest - Held that: - since there was not intent to evade duty involved, tax with interest was paid although after delay - penalty u/s 77 dropped by invoking section 80. Penalty u/s 76 - Held that: - since the appellant has paid the dues after a lapse of longer period, therefore he is liable to pay the penalty under Section 76 as held by the original authority - penalty u/s 76 upheld. Appeal allowed in part.
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