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2018 (2) TMI 287 - AT - Service TaxShort payment of service tax - penalty - Held that: - the benefit of section 80 as contended by the appellants, cannot be extended to them - The provisions of section 73 also makes it clear that in case of suppression, fraud, mis-statement etc., with an intent to evade payment of duty would call for imposition of penalty to the extent of 100% of tax evaded - appeal dismissed - decided against appellant.
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