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2016 (12) TMI 162 - CESTAT MUMBAIImposition of penalty - manpower recruitment or supply service - cleaning services - supply of tangible goods service - security agency service - interior decorators service - non registration of assessee - intention to evade tax - Held that: - The respondent discharged his tax liability before the issue of impugned order. Whether the extended period of limitation is invoked or not, admittedly, no further tax is in arrears and non-invoking of section 78 of Finance Act, 1994 does not compromise the discharge of tax liability. Once the amount has been paid in full, there is no reason. In the circumstances narrated in the impugned order, to invoke the proviso to section 73(1) of Finance of Act, 1994. Therefore, the non-imposition of penalty in the circumstances of the specific finding that the pre-requisites for imposition of penalty under section 78 do not exist is tenable. Appeal dismissed - decided against the revenue.
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