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2019 (9) TMI 1394 - AT - Service TaxPenalty - service tax paid on being pointed out, before issuance of SCN, but penalty was not deposited - license fee income received from the parties - commission income from Kashmir Government Emporium - suppression of facts or not - HELD THAT:- As an admitted fact that an amount of ₹ 9,07,073/- was deposited by the appellant alongwith the interest vide GAR 7 challan dated 19th September, 2013. The show cause notice was issued on 23rd October, 2013. The payment thereof was made voluntarily by the appellant even before the issuance of show cause notice. In such circumstance, there appears no reason for imposition of penalty. Though the adjudicating authorities below have formed an opinion about apparent suppression of facts on the part of the appellant, but it is an acknowledgement on part of the original adjudicating authority about the submission of the appellants since beginning that no service tax was received on either of the income which have been allegedly made liable to service tax and that the appellant was under bonafide impression to not to be liable to pay any service tax thereupon - the moment the shortcoming and liability was brought to the notice of the appellant, the same has been discharged even prior to issuance of show cause notice. Thus, this is not the case of suppression of facts. Penalty set aside - the order appropriating the amount deposited by the appellant as a discharge of his liability towards impugned demand is hereby upheld - appeal allowed in part.
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