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2016 (10) TMI 458 - AT - Service TaxLevy of penalty - delay in payment of service tax - appellant had collected the service tax but not deposited the same it time, but deposited before issuance of show cause notice - Held that:- the decision of the Hon'ble High Court [2016 (2) TMI 174 - GUJARAT HIGH COURT] has been given in circumstances where the appellant had not filed the requisite periodical returns and the fact of non-payment of service tax came to light only on the result of special investigation. In the instant case, appellant has been filing regular returns and therefore there could not have been any specific intention to evade duty. In these circumstances, the decision of the Hon'ble High Court of Gujarat is distinguishable. - Relying on the decision of the Tribunal in Vista Infotech (2009 (8) TMI 289 - CESTAT, BANGALORE) we hold that the penalty under Section 78 is unwarranted and the same is set aside. - However, penalty under Section 77 is upheld. Decided partly in favor of assessee.
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