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2016 (4) TMI 198 - AT - Service TaxImposition of penalties for non discharge of Service tax liability - Section 78 of the Finance Act, 1994 - Demand of Service tax along with interest is discharged by appellant - Demand raised on allegation that the consultant, upon handing over the Service Tax matter defrauded appellant by showing the payment of entire Service Tax liability by forged challans - Held that:- as the ratio in the case of Hemangi Enterprises vs. Commissioner of Central Excise, Pune I [2015 (10) TMI 1732 - CESTAT MUMBAI] covers the issue. By respectfully following the same, the penalties imposed on the appellant are set aside. - Decided in favour of appellant
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