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2019 (6) TMI 1274 - CESTAT BANGALOREImposition of penalty u/s 78 of FA - Suppression of facts or not - intent to evade - failed to pay service tax on the amounts so collected towards Business Auxiliary Services from October 2013 onwards - bonafide belief - short payment was later paid alongwith interest - HELD THAT:- In the impugned order, the Commissioner (A) has set aside the demand of ₹ 50,43,406/- on the ground that the appellant has been paying the service tax by debiting their CENVAT account every month. Further, the Commissioner (A) has also found that the appellant has paid ₹ 7,69,433/- being the short-paid service tax for the month of October 2014 and December 2014 along with interest in May 2015 but still the Commissioner (A) imposed the penalty of ₹ 3,84,717/- under Section 78. Once the appellant has paid the service tax along with interest, he is not required to pay penalty under Section 78. Appeal allowed - decided in favor of appellant.
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