Appellant's Penalty Waived u/s 80 Despite Failure to File ST-3 Returns and Confirmed Tax Short Payment Demand.

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....Short payment of service tax - dredging services - Appellant had recorded all the transactions in books of accounts and produced the same before the audit officers during audit - but failed to file necessary periodical ST-3 returns - Demand confirmed invoking Extended period of limitation. - Penalty waived u/s 80.....