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2009 (3) TMI 143 - AT - Service TaxWaiver of penalty – held that - that respondents is a proprietorship firm. They are labour contractors. They supplied the labours to the said company. It is seen from the impugned order that they were not aware of the applicability of the service tax. They have also not collected the tax from the said company. However, they have deposited the tax as soon as it came to their knowledge. The Commissioner (Appeals) extended the benefit of Section 80 of the Act as the respondents proved that there was a reasonable cause for the said failure. It is also noted that the respondent deposited the tax with interest long before issue of the show cause notice – order of commissioner (Appeals) waiving the penalty sustained.
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