Small Operator Qualifies for Section 80 Benefits After Paying Service Tax, Interest, and 25% Penalty Due to Compliance Efforts.

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....Levy of penalty at reduced rate - the appellant being a small operator had no wherewithal to keep track of the law and thus, the applicability of the Service Tax to him - Looking into the conduct of the appellants in depositing the tax with interest and 25% penalty the provisions of Section 80 are invited and the benefits of Section 80 can be extended to the appellants. - AT....