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2017 (9) TMI 1439 - AT - Service TaxReverse charge mechanism - availing the services of Foreign Commission Agent to locate the buyers - penalty - Held that: - The payment of service tax on reverse charge basis during the relevant period was under cloud and the matter was not clear from doubts. Inasmuch as, the appellants have reflected the receipts of said services in their records, required to be maintained under law, it has to be held that there was no malafide on their part - extending the benefit of section 80 of the Finance Act, 1994, the penalty imposed is set aside - decided in favor of appellant.
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