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2023 (11) TMI 562 - CESTAT NEW DELHINon-imposition of penalty u/s 78 of FA - Non-payment of service tax - transportation services - cargo handling services - HELD THAT:- No case is made out of deliberate breach of the provisions of service tax and the Rules thereunder. Further, the appellant is engaged in the business of transportation and cargo handling services as a sole proprietor and located in the district of Chhindwara, which is a backward place of Madhya Pradesh. Further, admittedly, the appellant have deposited the tax prior to issue of show cause notice. The appellant is entitled to benefit of Section 80 of the Finance Act - Penalty u/s 78 set aside - appeal allowed.
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