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2015 (11) TMI 1557 - CESTAT NEW DELHI

2015 (11) TMI 1557 - CESTAT NEW DELHI - TMI - Imposition of penalty - Sub-section (2) of Section 80 of the Finance Act - tax alongwith interest was not deposited by the respondent within 6 months from the date of accent of the precedent to the Finance Bill, 2012 - Held that: - the Commissioner (Appeals) has discussed in his order that there is reasonable cause for non-payment of service tax within the stipulated time and extended the benefit of non-imposition of penalty under section 80 of the A .....

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ring to the provisions of Section 80 of the said Act. The grievance of the appellant in this appeal is that the Commissioner (Appeals) has referred to Sub-section (2) of Section 80 of the said Act for granting the relief from imposition of penalty. According to the Revenue, since the amount in question alongwith interest was not deposited by the respondent within 6 months from the date of accent of the precedent to the Finance Bill, 2012 the benefit envisaged in the Statute should not be availab .....

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