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2018 (2) TMI 1177 - AT - Service TaxPenalty - Valuation - CHA Services, for service tax purpose - quantification of lump sum amount - Held that: - As the amounts were to be reconciled in the accounts and the non-payment in time is attributable to reconciliation of receipt, we find that it is a fit case for invoking Section 80 for waiver of penalty imposed on this tax liability - penalty set aside - appeal allowed.
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