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2018 (9) TMI 912 - CESTAT CHENNAIMan Power Recruitment or Supply Service - service tax collected but not paid within prescribed dates - demand alongwith Interest and Penalties - Held that:- The appellants discharged the tax liability, though belatedly, along with interest thereon - the reasons of bad financial health put forth by the Ld. Consultant can be considered as the reasonable cause for their failure to discharge the tax liability in time. Penalties u/s 76 and 77 set aside by invoking section 80 - the late fee of ₹ 2000/- imposed under Rule 7C of the Service Tax Rules, 1994 for belated filing of the ST3 Returns upheld - demand of Service tax also upheld - appeal allowed in part.
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