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2017 (9) TMI 1319 - AT - Service TaxPenalty u/s 78 - services imported from outside India - Reverse charge mechanism - Held that: - the appellant had conveniently forgotten to either pay the Service Tax or to bring the fact of receiving service from outside India to the knowledge of the department, until investigation was carried out against them - the appellant submitted all the documents with the statement of the amount received from outside India in response to the letter received from the department. There is no material available on record of suppression of fact with intent to evade payment of tax, or fraud or collusion etc., to invoke the penal provisions under Section 78 of the Finance Act, 1994 - penalty set aside - appeal allowed - decided in favor of appellant.
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