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2017 (1) TMI 1459 - AT - Service TaxPenalty u/s 76, 77 and 78 - non-payment of service tax - Consulting Engineer Service - Held that: - Since the amount of service tax claimed by the appellant was deposited by MPCON into Central Government account as per the policy adopted by them, the service tax cannot further be claimed from the appellant. Thus, in this case, no mala fides can be attributed to the appellant, justifying imposition of penalty - penalty set aside. Interest - Held that: - since the service tax in question was not deposited within the stipulated time frame and deposited belatedly by MPCON on behalf of the appellant, we are of the view that the appellant is liable to pay interest on such delayed payment of service tax. Appeal allowed in part.
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