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2014 (12) TMI 541 - AT - Service TaxPenalty u/s 76 - Whether penalty should be imposed upon the appellant when the entire amount of disputed Service Tax and interest for the delayed payment has already been paid - Held that:- It is the case of the appellant that a clear remark was made in the ST-3 return of the relevant period that appellant has stopped paying. Service Tax in view of Delhi High Court’s order. This fact is not disputed as per Para-2 of the OIA dated 17-11-2011-21-11-2011 passed by the first appellate authority. There is also no evidence on record that Service Tax was separately recovered by the customers from their clients and kept with him. In view of Delhi High Court’s order, appellant has a reasonable cause for paying the Service Tax. The same was paid, along with interest, as per the provisions of Section 80(2) inserted w.e.f. 28-5-2011. In view of the above observations and the settled position as per the relied upon case laws, it is held that no penalty was attracted upon the appellant in this case and appeal filed by the appellant is required to be allowed. - Decided in favour of assessee.
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