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2017 (5) TMI 53 - CESTAT HYDERABADImposition of penalty u/s 77 and 78 of FA - non-filing of ST-3 returns and non-payment of interest within time - Held that: - the appellants cannot be found fault with for not discharging their service tax liability. However, they have paid the entire tax liability along with interest - The Tribunal relying upon the judgment in the case of Mahesh Vakatawarmal Rathod Vs CCE, Pune-III [2015 (2) TMI 147 - CESTAT MUMBAI] held that in such a situation the penalty imposed u/s 77 and 78 cannot be sustained - penalties are unsustainable - appeal allowed - decided in favor of appellant.
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