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2018 (9) TMI 752 - AT - Service TaxPenalty - service tax liability paid, but interest not paid - invocation of section 80 for setting aside penalty - Held that:- It is clear from the records, the appellant paid the service tax liability but not paid the interest. In the absence of any such evidence, the Provisions of Section 80 or any other provisions to set aside the penalty would be incorrect as the appellant was given enough opportunities to discharge the interest liability also - appeal dismissed - decided against appellant.
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