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2013 (7) TMI 267 - CESTAT KOLKATASecurity services – penalty – suppression - no response from the department against the registration application in ST-1 form - Commissioner (Appeals) though upheld the liability of service tax, but set aside the penalty imposed by the Adjudicating Authority under Section 78 of the Finance Act, 1994. - Held that:- as soon as it the situation made clear on part of the assessee he paid the service tax and also discharged the Interest - there was no suppression of facts or misstatement - the entire amount of taxable value collected were duly accounted for in their books of accounts and also in the Income Tax Returns – No penalty - decided against the revenue.
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