Penalty Upheld for Late Interest Payment; Section 78 Penalty Waiver Denied Due to Unmet Conditions u/s 80.

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....Penalty - Waiver of penalty u/s 80 - liability of service tax and a penalty u/s 78 - no force in the contention of the appellant that the penalty should not be levied on them since they have deposited service tax but interest has been deposited later on - AT....