https://www.taxtmi.com/highlights?id=71059 Levy of penalty at reduced rate - the appellant being a small operator had no wherewithal to keep track of the law and thus, the applicability of the Service Tax to him - Looking into the conduct of the appellants in depositing the tax with interest and 25% penalty the provisions of Section 80 are invited and the benefits of Section 80 can be extended to the appellants. - AT en-us Mon, 24 Jul 2023 10:02:54 +0530 Mon, 24 Jul 2023 10:02:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71059 Levy of penalty at reduced rate - the appellant being a small operator had no wherewithal to keep track of the law and thus, the applicability of the Service Tax to him - Looking into the conduct of the appellants in depositing the tax with interest and 25% penalty the provisions of Section 80 are invited and the benefits of Section 80 can be extended to the appellants. - AT Highlights Service Tax Mon, 24 Jul 2023 10:02:54 +0530 https://www.taxtmi.com/highlights?id=71059