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2017 (1) TMI 1080 - AT - Service TaxImposition of penalty u/s 76 and 78 of FA, 1994 - appellants did not discharge Service Tax - minimum guarantee TEU charges - Buffer yard charges - Miscellaneous charges - invocation of section 80 - Held that: - the provisions contained in Section 80 provides for waiver of penalty if the assessee proves that there was a reasonable cause for failure to pay service tax. The original authority did not record any reasoning for imposition of penalty u/s 78 or any reference to section 80 for waiver of penalty u/s 78. The inference by impugned order that discretion u/s 80 has been raised is not correct. There is no partial discretion provided for u/s 80 - penalty set aside. Time Bar - Held that: - The appellants who are discharging service tax should have maintained separate accounts, if they wanted to claim exemption for these disputed service which are relatable to export cargo. Having failed to do so, it is not open to them now to challenge the demand on the ground of time bar. Tax demand confirmed - penalty set aside - appeal disposed off - decided in favor of assessee.
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