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2019 (2) TMI 86 - AT - Service TaxPenalty - Non-discharge of Service Tax - appellant has paid major part of the service tax demand much before issuance of the SCN - Held that:- The reason for omission to pay the service tax is explained by them - appellant were filing returns as well as were paying service tax under the event management service. Thereafter Business Exhibition Service came to be introduced, with effect from 10.9.2004. They did not discharge the service tax for the reason of confusion as to the classification of service - On being instructed by the department in January 2005, they had remitted the service tax. It is also brought out that the appellants have not collected service tax separately and therefore the amount received should be considered as cum-tax value - The request of the appellant is reasonable and tenable. It is a fit case for invoking Section 80 of the Finance Act to set aside the penalties imposed - the adjudicating authority shall requantify the service tax after giving the cum-tax benefit as well as the CENVAT credit benefit to the appellant - Appeal allowed.
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