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2016 (10) TMI 912 - AT - Service TaxImposition of penalties u/s 76 - revised return filed - payment of duty and interest voluntarily - invocation of section 80 - service tax on Clearing and Forwarding Services - Held that: - It is not disputed that appellant has paid up their duty liability voluntarily, albeit beyond the due date. They have also subsequently discharged that interest liability thereon. Keeping in mind these facts, I am of the considered opinion that imposition of penalty under Section 76 in this case is unjust and unfair. In view of the extenciating circumstances, the original or lower appellate authority should have permitted waiver of penalties by invokation of Section 80 of the Finance Act, 1994. Reliance placed on the decision of M/s Bas Engineering Pvt. Ltd. Versus CST, Delhi [2013 (12) TMI 918 - CESTAT NEW DELHI] where it was held that appellants paid the entire amount before issue of Show Cause Notice - provision of section 80 are invokable. Appeal allowed - decided in favor of appellant.
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