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2019 (3) TMI 1054 - AT - Service TaxPenalty u/s 78 of FA - non-payment of service tax on sub-contract charges - contentious issue - bonafide belief - Board Circular dated 6.6.1997 - Held that:- There was indeed considerable confusion on the issue and which had also resulted in litigation. In this circumstance, that there was reasonable cause on the part of the appellant for non-discharge of the tax liability - penalty set aside by invoking section 80 - appeal allowed - decided in favor of appellant.
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