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2009 (3) TMI 125 - AT - Service TaxWaiver of Penalty – Section 80 – Held that - The appellants have clearly stated that they are contesting only penalty and not the service tax liability on a rent-a-cab and the interest leviable on it. It is noted that both the authorities at lower level have observed that lenient view cannot be taken under section 80 of Finance Act, 1994 in view of the fact that appellant was maintaining the accounts in pencil so that manipulation of data is easily possible. Further, in the impugned order, it has also been observed that the claim of the appellant that they were under a bona fide belief that only persons who are registered under Motor Vehicles Act are required to make entries and pay the service tax, is not believable and acceptable. – Not a fit case to reduce or waive the penalty u/s 80
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