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2017 (5) TMI 564 - CESTAT HYDERABADPenalty u/s 78 - GTA services - demand on the ground that the appellants did not take registration and did not file returns during the relevant period, and thus, the appellants are guilty of suppression of facts - Held that: - the appellants have paid the service tax along with interest on 29.06.2009 which is much before the issuance of the SCN. Therefore, the penalties imposed u/s 78 is unwarranted - penalties set aside - demand of tax and interest upheld - appeal allowed - decided partly in favor of assessee.
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