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2018 (4) TMI 1506 - AT - Service TaxPenalty - tax demand paid before issuance of SCN - invocation of section 80 - Held that: - the benefit of section 80 of the Finance Act is available to the appellant as per the ratio laid down in Union of India vs. M/s. Rajasthan Spinning & Weaving Mills [2009 (5) TMI 15 - SUPREME COURT OF INDIA], where it was held that the assessees had made payment of the demands simply in order to buy peace and to avoid any litigation. In those circumstances the imposition of penalty was wholly unjust, unwarranted and unauthorised in law - penalty set aside by invoking section 80 - appeal dismissed - decided against Revenue.
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