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2017 (11) TMI 289 - AT - Service TaxPenalty u/s 78 - evasion of service tax - suppression of the value of the services provided - Held that: - the Commissioner (Appeals) after considering various decisions has come to the conclusion that the assessee had no intention to evade the payment of service tax and therefore by resorting to Section 80 of the Finance Act, the Commissioner (Appeals) has held that the lower authority has correctly given the benefits under Section 80 because the assessee has paid the service tax along with interest - appeal dismissed - decided against Revenue.
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