Service Tax Penalties on 'Management Consultancy Services' Waived Using Section 80 Due to Initial Unclear Obligations.

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....The Service Tax liability on ‘Management Consultancy Services' was in nascent stage when the Audit Party brought to the knowledge of appellant that Service Tax liability arises, which was discharged immediately. So, by invoking the provision of Section 80, penalties imposed u/s 76, 77 and 78 set aside - AT....