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2015 (3) TMI 916 - AT - Service TaxPenalty u/s 78 - Suppression of facts - Business Auxiliary service - Held that:- it would serve the interest of justice if the impugned order is set aside and the matter is remanded to original adjudicating authority with a direction to consider the liability to penalty also afresh without taking into account the observations of the learned Commissioner (Appeals) that penalty is imposable. There are several decisions taking a view that where an assessee is paying tax as a receiver, extended period may not be invokable if the situation is revenue-neutral. Therefore the consideration of penalty becomes a question of application of facts and law and it would be appropriate if the learned original adjudicating authority reconsiders the issue in the light of decisions that may be cited and the law and the facts. - Matter remanded back - Decided in favour of assessee.
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