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2018 (2) TMI 839 - AT - Service TaxBanking and other Financial Services - Consulting Engineering Services - reverse charge mechanism - Section 66A of the Finance Act, 1994 - Held that: - It is a fact that the interpretation of applicability of reverse charge as per the Service Tax Rules, 1994 and thereafter Section 66A of the Act was subject matter of substantial litigation. Since in the present case full tax amount stands discharged we note that the circumstances of imposing penalty is not justifiable. This is a fit case for invoking provisions of Section 80 for waiver of penalty on reasonable cost for non-payment of tax. Appeal dismissed - decided against Revenue.
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