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2024 (2) TMI 1311 - CESTAT BANGALORELevy of equivalent penalty imposed under Section 78 of the Finance Act, 1994 invocation of Section 80 of FA - Classification of service - Erection, Commissioning and Installation or not - providing services of fabrication and erection work of cement plant, sugar plant, coal mill, equipment, etc. - period from 10th September 2004 to 31st December 2008 - HELD THAT:- The appellant failed to justify any reasonable cause for non-payment of Service Tax during the relevant period supported by evidences. Ignorance of law or belief of non-applicability of Service Tax to the services rendered for a long duration of five years cannot be considered as a reasonable cause nor difficulty in arranging working capital be considered as sufficient reason for non-payment of Service Tax during the relevant period. Cumulatively, it is not a fit case to invoke Section 80 of the Finance Act; hence, the penalty imposed by the learned Commissioner cannot be interfered with. The impugned order is upheld and the appeal is dismissed.
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