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2017 (9) TMI 93 - AT - Service TaxPenalty u/s 78 - non-payment of service tax - Held that: - no case of deliberate defiance of the provisions of law is made out. At best it only a case of delayed deposit of tax - the appellant had disclosed the error in their revised return in July, 2009 before the audit pointed out in August, 2009. Accordingly, the ingredients of levy of penalty under Section 78 are not made out - appeal dismissed - decided against Revenue.
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