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2014 (6) TMI 206 - CESTAT AHMEDABADWaiver of pre deposit - whether, when the entire service tax alongwith interest was paid by the appellant before the issue of show cause notice, there is a justification for imposing penalty - Held that:- prima facie, when the entire service tax alongwith interest is paid and there is no invocation of extended period on elements of fraud / suppression / misstatement, etc. then no penalty is imposable. Appellant has, therefore, made out a good case for complete waiver of the penalty imposed. Accordingly, it is ordered that there will be stay on the recoveries of the penalty till the disposal of this appeal - Stay granted.
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