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2016 (11) TMI 317 - CESTAT MUMBAIImposition of penalty - liability of tax - Business Consultants Services - suppression of facts - It is noted from the records that the appellant herein had debited the CENVAT credit, but on being pointed out by CERA paid the amounts in cash before the issuance of show-cause notice - Section 73(3) - Held that: - the tax being discharged by debiting CENVAT account, which is not disputed and as the interest such Service Tax liability also stands paid before the issue of show-cause notice, we are of the view that provision of Section 73(3) gets attracted, Revenue should not have issued any show-cause notice to appellant. Finding of the adjudicating authority as to suppression, misstatement of facts, seems to be incorrect, as in fact appellant had paid the tax liability through debit in CENVAT and informed the Department. In our view, the penalty imposed by the lower authorities is unwarranted and liable to be set aside - appeal disposed off - decided inn favor of appellant.
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