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2016 (12) TMI 1331 - CESTAT MUMBAIWaiver of penalty imposed u/s 77 & 78 of the FA, 1994 - Construction of Residential Complex Services - benefit of doubt - no suppression of facts - Held that: - from Section 73(3) of the Finance Act, 1994 , it is clear that, if the assessee pays the Service Tax along with interest, no show-cause notice should be issued, when show-cause notice itself is not warranted, no adjudication is also required and therefore there is no question of imposition of any penalty - Taking into consideration the conduct of the appellant regarding immediate payment of Service Tax along with interest as well as the circumstances that the matter was under litigation in the court of law, the appellant has been able to show the reasonable cause for non-payment of Service Tax in time. It is also noted that the appellant did not try to hide anything, as the data of taxable value was correctly declared by the appellant in the books of account - waiver of penalty justified - also invocation of section 80, justified - appeal allowed - decided in favor of appellant-assessee.
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