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2014 (5) TMI 576 - CESTAT MUMBAIPenalty u/s 76, 77 & 78 - Construction of residential complexes /finishing activity - Malafide intention - Fraudulent activity - Held that:- There is no case made out of fraud, collusion and/or active concealment on the part of the appellant. Further, the appellant has paid the Service Tax along with interest before the issue of show-cause notice and accordingly they are entitled to benefit under Section 73 (3). Thus the penalty levied under Sections 76, 77 and 78 of the Finance Act are hereby set aside - Decided in favour of assessee.
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