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2015 (11) TMI 1252 - AT - Service TaxPenalty under Section 77 and 78 - commissioning and installation service - Manpower Requirement Agency Services - Held that:- appellant had neither charged service tax in its bills nor the same was paid by the principal. Further the stand taken by the appellant that the default was only due to lack of knowledge and there was no contumacious conduct and/or suppression with intent to evade Service Tax, have not been found untrue in the impugned order. Under the facts and circumstances, I hold that the appellant is entitled to the benefit under Section 73(3) of the Finance Act as the tax and interest had been paid under proper intimation. In this view of the matter the penalty retained under Section 78 and Section 77 are set aside. The appellant will be entitled to refund of the excess tax deposited and will also be entitled to refund of the proportionate interest on the excess deposit of tax and penalty if any deposited. - Decided in favour of assessee.
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