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2009 (10) TMI 275 - CESTAT, AHMEDABADPenalty- In this case respondents were found to be engaged in providing services under category of business auxiliary service and they had failed to pay the service tax on the amount received. The Commissioner (Appeals) has reduced the penalty taking note of the fact that appellants discharged the tax liability with interest as soon as they came to know of the liability. Held that- I agree with the Commissioner (Appeals) when he says that it would be unfair if the provision of section 80 of Finance Act, 1994 is not resorted to in this case. Accordingly, appeal filed by the revenue is rejected.
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