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Penalties Waived for Non-Payment of Service Tax Due to Financial Hardship u/ss 76, 77, 78, and 80 of Finance Act.
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....Penalty u/s 76, 77 & 78 - non-payment of service tax due to financial hardship - there was a reasonable cause and the case of the Appellant is covered by the provisions of Section 80 of Finance Act, 1994 - penalty waived - AT....