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2018 (5) TMI 672 - CESTAT MUMBAI100% EOU - Penalty u/s 76 and 78 - service tax along with interest paid before issuance of SCN - revenue neutrality - Held that: - It is a fact that the appellant is 100% export oriented service provider. In such case, whatever the input service suffered the service tax, the said service tax is refundable u/r 5 of the CCR 2004. Therefore, even though, had the appellant paid the service tax in time, they would have got the refund of the same from the department. Therefore, neither any gain or loss either to the department or to the assessee. The allegation of intention to evade payment of service tax cannot be made against the appellant, which is the essential ingredient for imposing penalty - penalty cannot be invoked. Appeal allowed - decided in favor of appellant.
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