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2017 (5) TMI 651 - CESTAT HYDERABADImposition of penalties u/s 77 (2) and 78 of the FA, 1994 - non-payment of service tax with interest - the case of appellant is that the law was not very clear during the period in dispute - Held that: - the appellant has not made out any case against the imposition of the penalties, in as much, he has not brought on record to what was the justifiable reasons for him to not to discharge the service tax liability after taking the registration from the department - On the limitation also, it is noticed that appellant has not been able to justify non-filing of returns with the department or informing the department as to the tax liability that arose, which was not discharged - appeal dismissed - decided against appellant.
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