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2019 (3) TMI 1325 - CESTAT CHENNAIPenalty u/s 77 and 78 of FA - non-payment of service tax - intentional mistake or not - no willful suppression of facts - reasonable cause - Held that:- During the relevant period there was confusion as to whether the individual person who is rendering the service is liable to pay service tax. It was pleaded by the respondent that only a commercial concern would come within the purview of the levy of service tax. It is seen that the respondent has paid up the service tax liability. Taking note of the facts, the Commissioner (Appeals) invoking section 80 concluded that the respondent has given reasonable cause for not discharging the service tax liability. There is no evidence adduced by the department to disturb the findings that the respondent has not furnished reasonable cause for non-payment of service tax - the appeal filed by the department is devoid of merit and the same is dismissed - Decided against Revenue.
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