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2015 (4) TMI 1037 - AT - Service TaxLevy of penalty - Commission agent service - Reverse charge mechanism - Held that:- There is no case of active concealment or contumacious conduct made out against the appellant. Further the transactions were recorded in the books of account maintained in ordinary course of business. The cogent explanation given by appellant was not found untrue. The Commissioner (Appeals) have confirmed penalty on assumption & presumptions, which are not tenable. In this view of the matter the penalty imposed under Section 78 is set aside - Decided in favour of assessee.
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