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2018 (11) TMI 1293 - CESTAT BANGALOREPenalty - Levy of Service Tax in dispute - Tour operator service - non-payment of service tax - it was alleged that appellant had earned income from the supply of vehicles for tourist purpose and the appellant has not paid the service tax on said taxable service - Held that:- The appellant has not collected the service tax from the customers and more over the levy of service tax on tour operators services was challenged before the High Court during the relevant time and it was finally decided on 22/09/2006 - the appellant had a bona fide belief and reasonable cause for non-payment of service tax but subsequently they have paid the service tax and also the interest. Appellant is entitled to waiver of penalty under Section 80 of the Finance Act - appeal is allowed to the extent of dropping the penalty.
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