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2016 (3) TMI 672 - AT - Service TaxImposition of penalties u/s.77 (1a), 77(2) and 78 of the Finance Act, 1994 - Appellant working as interior decorator not registered with the Service tax department and also not collecting any service tax on the invoices raised by him to his clients. After enquiry initiated, realised his liability and deposited tax with interest and 25% penalty before issue of show cause notice and after availing Cum tax benefit - Held that:- when the assesse is not disputing his liability for discharging the statutory obligations and has paid the entire tax alongwith the interest and 25% of the penalty and there after discharging his obligations as a tax payer, in view of the provisions of Section 73(4A) the proceeding should be deemed to have been concluded. By following the decision of Hon'ble Supreme Court in the case of Commissioner vs Advantage Media Consultant [2008 (10) TMI 570 - SUPREME COURT], the penalties under Section 77(1)(a) and 77(2) are set aside and penalty imposed under Section 78 is restricted to 25% of duty demanded. Decided in favour of appellant
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