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2019 (4) TMI 439 - CESTAT HYDERABADPenalty u/s 77 and 78 of FA - service tax with interest paid on being pointed out - bonafide belief that service tax was not payable - Held that:- The appellant has paid the entire service tax along with interest as and when pointed out and has also fully cooperated with the investigation by providing whatever information was sought without delay - the assessee made out a case to seek waiver of penalty under Sec.80 of the Finance Act - penalty set aside. Appeal allowed - decided in favor of appellant.
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