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2019 (1) TMI 568 - AT - Service TaxPenalty - Short payment of service tax - entire service tax liability alongwith interest was paid up before issuance of show cause notice - Held that:- The appellant has established that they had paid up the entire service tax along with interest even though belatedly - also, appellants have established reasonable cause for not paying the service tax - this is a fit case to invoke Section 80 of the Finance Act, 1994. - penalty cannot be imposed - appeal allowed.
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