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2013 (12) TMI 1425 - CESTAT NEW DELHIPenalty u/s 75A, 76 and 78 - Invokation of power u/s 80 - Business Auxiliary Service - Held that:- appellant is not contesting the Service Tax amount and interest demanded. The appellant is a small service provider and the levy in question was in the initial stage of implementation. The very name of the service viz “Business Auxiliary Service” does not give any clarity and the entry covered different types of activities. So there was confusion in the minds of people about the actual scope of such service. For that reason, the appellant was not able to claim the Service Tax amount from the HDFC Bank and consequently there was some delay in remitting the tax to the Government. In this type of situation, it is proper to invoke powers under Section 80 of Finance Act, 1994. The Adjudicating Authority rightly did so and there was no reason to reverse such order and impose penalty on the appellant - Decided in favour of assessee.
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