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2014 (8) TMI 95 - CESTAT MUMBAILevy of penalty - Goods Transport Agency services - Reverse Charge - service tax with interest was paid before issue of SCN - assessee contended that no case of active concealment is made out - Held that:- no case of active concealment or willful suppression of facts, fraud or default has been made out against the appellant on the plain reading of the show-cause notice - it is an admitted fact that the appellant has paid the Service Tax along with interest before issue of show-cause notice under proper intimation to the department. In this view of the matter, the appellant has fulfilled the condition precedent in law and the requirement of Section 73(3) of the Finance Act, 1994 and is entitled to the benefit provided thereunder. - appellant puts on record that they have paid 25% of penalty under Section 78 and undertakes not to claim refund of the same. - Relief granted to assessee - Decided in favor of assessee.
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