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2019 (5) TMI 589 - AT - Service TaxPenalty u/s 76 and 78 of FA - service of repairing and maintenance, Erection of Equipments, piping fabrication etc. - Service tax with interest paid before issuance of SCN - HELD THAT:- The appellant have not discharged the service tax under bonafide belief that service provided to 100% EOU is export of service. The service provided along with value has been declared in the ST-3 return. This clearly shows that the appellant under bonafide belief that service to 100% EOU is not chargeable to service tax, not paid service tax accordingly, they have made fit case for waiver of penalty imposed under Section 76 & 78. Since there is bonafide on the part of the appellant, the penalty under Section 78 is set aside by invoking Section 80 of the Finance Act - appeal allowed - decided in favor of appellant.
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