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2009 (11) TMI 162 - AT - Service TaxPenalty- suppression- Penalties have been imposed on the ground that the assessees suppressed receipt of taxable service and did not pay tax with intention to evade payment thereof. Held that- The assessees have paid the tax together with interest prior to the issue of the show-cause notice. Therefore, the proviso to section 78 will be applicable. In the light of the proviso, set aside the penalty imposed under section 76 and reduce the penalty under section 78 to 25 per cent of the tax amount. The appeal is thus partly allowed.
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