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2011 (9) TMI 818 - AT - Service TaxPenalty on the ground that since the entire excise is revenue neutral as credit of the entire amount of tax is available, they could not be held guilty of suppression so as to invoke the extended period for imposing a penalty under Section 78 – Held that:- when an appellant can take credit and utilise it further for tax payment he would not get any benefit by notices paying tax and, therefore, extended period could not have been invoked. Penalty set aside and appeal allowed
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