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2018 (4) TMI 963 - AT - Service TaxPenalty - service tax with interest paid on being pointed out - benefit u/s 80 - Held that: - there is no contumacious conduct on the part of the appellant - the appellant has deposited, on being pointed out, as early as 07.02.2011 amount of ₹ 32,10,487/- which was more than the tax demand of ₹ 26.62 lakhs - there is reasonable cause for not depositing of service tax and as such the appellant is entitled to the benefit under Section 80 of the Finance Act - appeal allowed - decided in favor of appellant.
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