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2018 (4) TMI 1327 - AT - Service TaxPenalties - service tax demand along with interest was also paid by the appellant before adjudication of the matter - wrong advice of tax consultant - malafide intent - Business Auxiliary Services - Held that: - Held that: - due to wrong advice of the Excise Consultant, the appellant though had reflected its liability in the E R1 returns, but did not pay the service tax within the stipulated time frame - based on the records maintained by the appellant, the department has proceeded for recovery of the adjudged dues. Therefore, mala fides cannot be attributed for imposition of penalty on the appellant - penalty set aside by invoking section 80 - appeal allowed - decided in favor of appellant.
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