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2016 (1) TMI 395 - AT - Service TaxLevy of penalty u/s 77 and 78 - appellant sought the benefit u/s/ 73(3) since it had already deposited the entire service tax objected by the Audit - Held that:- the transaction was properly recorded in the books of account regularly maintained by the assessee/appellant.- the issue was interpretational of notification and exempt on provisions and no active concealment or contumacious conduct having been found on the part of the appellant - penalty imposed under section 77 and 78 of the Act set aside - Decided in favor of assessee.
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