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2018 (4) TMI 159 - AT - Service TaxPenalty - non-payment of service tax - Held that: - the appellant is a small contractor who was new to the service tax and was not aware of the Service Tax procedure - further, he has not charged nor collected the service tax from his customer and has paid the service tax more than what was due from him under the provisions of the Act. There was a reasonable cause for the failure to pay the service tax - penalty set aside by invoking section 80.
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