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2017 (1) TMI 1188 - AT - Service TaxRenting of Immovable Property Service - imposition of penalty - malafide intention - Held that: - the enquiry letter was issued before deposit of the tax. I find on this particular issue, the Tribunal already held that no penalty would be imposed. Hence there is no reason to interfere with the impugned order - Reliance placed in the case of M/s Amiresh Baruah Vs. CCE & ST, Dibrugarh [2014 (1) TMI 515 - CESTAT KOLKATA], where on similar issue, penalty was set aside, as malafide intention was not there. In absence of any malafide intention proven, penalty set aside - appeal rejected - decided against Revenue.
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