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2015 (11) TMI 525 - AT - Service TaxPenalty u/s 76 & 78 - Short payment of service tax - Suppression of facts - Held that:- Appellant have not declared value of the service tax and service tax payable correctly in the ST3 returns but data was available in the books of account and on scrutiny by the department officers. They have retrieved data from books of account only. Since, on pointed out by the department officer, appellant has paid entire service tax alongwith interest, penalty under Section 78 should not have been imposed. - Section 73(3) is not applicable in the case where suppression of fact is established, however, I am of the view that taking into overall facts and circumstances of the case and data was available in the books account and the appellant has paid entire service tax alongwith interest. In my view the appellant has made reasonable cause for invoking of Section 80. In view of my above discussion, I find that in terms of Section 80, appellant deserves waiver of penalty under Section 78, therefore, I waive the penalty. Confirmation of demand of the service tax alongwith interest and payment thereof is maintained. - Decided partly in favour of assessee.
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