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2016 (1) TMI 151 - CESTAT BANGALORE

2016 (1) TMI 151 - CESTAT BANGALORE - TMI - Penalty u/s 76, 77 & 78 - benefit of Section 80 - Held that:- Bonafides of the respondent are not in doubt. Had he been informed and known about the law, he was always willing to pay the liability of service tax; as soon as he came to know about his liability, he made the payment. The facts on record go in favour of the respondents and this is a situation where provisions of Section 80 of Finance Act 1994 would be applicable. There is no proper justifi .....

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tion 77 or section 78, no penalty shall be imposable on the assessee for any failure referred to in the said provisions, if the assessee proves that there was reasonable cause for the said failure". 2. The Commissioner of Central Excise, Customs & Service Tax Hyderabad-I has appealed against the order of Commissioner (Appeals) wherein the respondent has been given the benefit of Provision of Section 80 withdrawing the penalty imposed earlier by the original adjudication order. The Depar .....

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