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2019 (6) TMI 962 - CESTAT BANGALOREImposition of Penalty - service tax paid along with interest before the issue of SCN - benefit u/s 73(3) of the Finance Act, 1994 - suppression of facts or not - bonafide belief - HELD THAT:- This issue is no more res integra and has been settled in favour of the appellant that once the appellant pays the tax along with interest before the issue of show-cause notice, then he is not liable to pay the penalty as held in the case of M/S. T.V. ISMAIL HAJI & CO. VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX [2017 (5) TMI 766 - CESTAT BANGALORE]. The appellants are not liable to pay the penalty under Section 78, which is set aside - As far as, penalty under Rule 7c read with Section 70 is concerned, it is also set aside because the same Rule 7 is not applicable in the facts and circumstances of the case - Penalty under Section 77(1)(a) is upheld because the appellant failed to get themselves registered under the service tax within the stipulated time. The penalty under Section 78 and Rule 7c read with Section 70 is dropped and penalty of ₹ 10,000/- under Section 77(1)(a) is upheld - appeal allowed in part.
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