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2013 (9) TMI 221 - AT - Service TaxPenalty u/s 78 of the Finance Act, 1994 - Demand of ₹ 3,51,382/-, is on account of difference in the amount of gross taxable value of services shown in the respective balance sheet and the ER-I Returns filed – Value between the ST-3 Returns and Balance Sheet did not tally due to inclusion of exempted value of GTA service - Held that:- Relying upon the decision in the case of M/s Manpasand Manpower Pvt. Ltd. Vs. Commr. of Service Tax, Kolkata, reported in [2013 (5) TMI 147 - CESTAT KOLKATA] - Once all the facts are reflected in the ST-3 Returns as well as in the Balance Sheet, the allegation of suppression of facts is untenable and accordingly, imposition of penalty under Section 78 of the Finance Act, 1994, is unwarranted - Penalty imposed under Section 78 is bad in law – Decided in favor of Assessee.
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