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2015 (11) TMI 520 - AT - Service TaxPenalty u/s 76 - whether or not penalty can be imposed under the provisions of section 76 of the Act - Held that:- In Shivas industrial Caterers India P.Ltd. v. Commissioner of Service Tax, Chennai- [2014 (1) TMI 1557 - CESTAT CHENNAI], it was observed that the allegation of the department that appellant being habitual offenders entire amount is to be recovered is not sustainable as there is no distinction between habitual and one time offenders under section 73 (3) of the Act. It was held therein that penalty under section 76 is not imposable when the service tax liability alongwith interest is discharged before issuance of show cause notice. - decisions squarely cover the issue in the present case. Accordingly, impugned order is set aside - Decided in favour of assessee.
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