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2016 (3) TMI 71 - CESTAT CHENNAI

2016 (3) TMI 71 - CESTAT CHENNAI - TMI - Invokation of Section 80 of the Finance Act, 1994 and immunity from penalty under Section 78 of the Act - Appellant says the default was occurred due to no realization of taxes from service recipient duly for which entire service tax liability along with interest for belated payment of tax has been paid in two instalments before adjudication. Also the part of penalty has been discharged - Held that: There is no element of mens rea coming from the Adjudica .....

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, the balance of the penalty is waived. - Decided in favour of appellant - ST/00004/2011 - Dated:- 27-10-2015 - D N Panda, Member (J) For the Appellant : Mr T R Ramesh, Adv For the Respondent : Mr B Balamurugan, AC (AR) ORDER Per D N Panda Appellant's prayer is to invoke section 80 of the Finance Act, 1994 to leniently consider the Outdoor Catering Service for immunity from penalty under section 78 of the Act. Appellant says that entire service tax liability has been discharged. For belated .....

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