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2018 (9) TMI 1384 - AT - Service TaxPenalty u/s 76 of FA - appellant did not discharge its tax liability within stipulated time frame and the same was deposited into the Government exchequer subsequently, but before the issuance of show-cause notice - invocation of section 80 - Held that:- The service tax for the disputed period was paid by the appellant before issue of show-cause notice and the interest amount was paid subsequently, before the adjudication of the matter. The issue arising out of the present dispute regarding imposition of penalty under Section 76 of the Act, under similar set of facts, is no more res integra, in view of the decision of this Tribunal in the case of Virtual Marketing (India) Pvt Ltd. [2016 (11) TMI 18 - CESTAT MUMBAI], where it was held that appellant showed the reasonable cause for non payment of service tax on due time. Interest on the said service tax also paid by the appellant separately as per the direction of this Tribunal, appellant is entitled for waiver of penalty under Section 76,77 and 78 in terms of Section 80 of the Finance Act, 1994. The benefit of Section 80 of the Act should be extended to the appellant for non imposition of penalty under Section 76 of the Act - appeal allowed - decided in favor of appellant.
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