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2019 (2) TMI 682 - AT - Service TaxImposition of penalty - service tax with interest paid on being pointed out - no malafide intent - section 80 of FA - Held that:- Although the appellant initially disputed the service tax liability on the ground that they had not yet received the amounts from their clients, that they paid the full amount of service tax as demanded and interest - the appellant is a retired Hawaldar of CISF and it would not be unreasonable to expect that he may not be fully aware of the provisions of service tax Act. The service tax was not due immediately on providing service because they had not yet received the payments while the income tax and balance sheets were on accrual basis. The appellant had paid the service tax as demanded along with interest - penalty waived by invoking section 80 - appeal allowed - decided in favor of appellant.
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