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2016 (6) TMI 409 - AT - Service TaxImposition of penalty - Section 76 of the Finance Act, 1994 - default in payment of service tax - paid afterwards with interest - manpower recruitment or supply agency service - no suppression or intention to evade tax - tax collected had not been paid - Held that:- the appellant has produced documents showing that his mother was hospitalized for serious ailment and that he was going through utter financial crisis. In the judgments relied by the appellant, the penalty under Section 76 has been set aside when service tax along with interest was paid after pointing out by department. Therefore, by following the dictum laid in the judgments of Tribunal in the case of Vista Infotech Bangalore Vs. CST, Bangalore [2009 (8) TMI 289 - CESTAT, BANGALORE], and the decision of Karnataka High Court in the case of CST Vs. Master Kleen [2011 (9) TMI 788 - KARNATAKA HIGH COURT] and in the case of CST Vs. Prasad Bidappa [2012 (8) TMI 749 - KARNATAKA HIGH COURT], I hold that the penalty imposed under Section 76 is liable to be set aside. - Decided in favour of appellant
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