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2014 (9) TMI 214 - AT - Service TaxLevy of penalty u/s 78 - suppression of facts - Held that:- the appellant, undisputedly, provided "clearing and forwarding agent's service" to their clients during the period of dispute but did not file returns or pay service tax. They paid the tax only when investigations were launched by the Department. In his statement given under section 14 of the Central Excise Act, the manager of the appellant admitted tax liability and also admitted that they had not obtained registration with the Department in respect of the new premises to which they had shifted their business in July 2006. In such circumstances, there is no justification for opposing the penalties. In any case, the appellant has not sought the benefit of section 80 of the Finance Act, 1994 in this appeal. - payment of service tax prior to issue of show-cause notice is no ground to oppose the section 78 penalty - Decided against the assessee.
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