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2012 (11) TMI 438 - CESTAT, AHMEDABADPenalty under Section 76 & 78 of the Act - entire amount of service tax and education cess with interest was paid before the issue of show-cause notice – assessee submitted that assessee is an illiterate person and did not know the provisions of law and therefore a liberal view is required to be taken – Held that:- Department came to know about the fact that appellant was providing manpower supply service only during the audit of service receivers and thereafter proceeding were initiated - appellant cannot be said to have a bona fide belief about his liability to tax - Penalty under Section 76 is not a mandatory penalty - penalty under Section 76 is required to be set aside by invoking the provisions of Section 80 of the Act which provides for non-imposition of penalty on a reasonable cause being shown - demand for service tax, interest and imposition of penalty under Section 78 of the Act confirmed - penalty under Section 76 of the Act set aside
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