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2018 (3) TMI 1628 - AT - Service TaxManpower Recruitment or Supply Agency Service - evasion of Service Tax for the period 16.06.2005 to 31.12.2007 - Held that:- The assessee-Appellant/Respondent himself has deposited the major part of the demand pertaining to the Service Tax. It shows that the assessee-Appellant/Respondent has accepted that he was liable to pay the Service Tax which was not paid during the period under consideration - demand upheld. Penalty u/s 76 - Held that:- The assessee-Appellant/Respondent has himself paid the major part of the Service Tax demand. In these circumstances, the appellate authority has dropped the penalty under Section 76 which appears reasonable in the peculiar facts and circumstances of the case - penalty u/s 78 upheld. Appeal dismissed - decided against appellant.
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