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2018 (9) TMI 1062 - AT - Service TaxPenalty - Invocation of section 80 - ‘boat’ service - Convention Services - demands is not being pursued - Held that:- Confusion in the mind of the appellant is caused due to amendment - Nevertheless, the assessee obtained registration, which facts are not disputed by the Revenue. Hence, there is reasonable cause for the failure to discharge their tax liability and in consequence, the provisions of Section 80 ibid. are very much invokable - penalties set aside - appeal allowed in part.
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