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2017 (6) TMI 537 - AT - Service TaxPenalties u/s 76 and 78 of FA - demand on the ground of non-payment of tax - invocation of section 80 - Held that: - the Ld. Commissioner (Appeals) has considered the contention of the respondent that some robbery took placed in their house in June 2005 and some money was also robbed from the respondent - the Ld. Commissioner (Appeals) is fare and reasonable by giving the benefit of Section 80 of the Act considering the reason caused due to robbery for non-payment of Service Tax - appeal dismissed - decided against Revenue.
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