Penalty u/s 76 & 78 - ST was paid before SCN - appellant claim at it initially thought that service tax...

Penalty u/s 76 & 78 - ST was paid before SCN - appellant claim at it initially thought that service tax was not payable on commission as the service was received outside India, though untenable, cannot be held to be malafide. - Section 80 ibid is clearly invokable - penalty waived - AT .....

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