Penalties u/ss 76, 77, and 78 waived as respondent showed bona fide intentions; relief granted u/s 80.

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....Penalty u/s 76, 77 & 78 - benefit of Section 80 - Bonafides of the respondent are not in doubt. Had he been informed and known about the law, he was always willing to pay the liability of service tax; as soon as he came to know about his liability, he made the payment. - penalty waived - AT....