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2017 (11) TMI 835 - AT - Service TaxDelayed payment of service tax - demand of interest and penalty - Held that: - the appellant though has not collected the service tax from their main contractor M/s. Wind World India Ltd. but still they have paid the same - the appellants have paid the interest amount of ₹ 15,56,161/- on 05.10.2015 against the demand of ₹ 15,18,104/- and the said amount has been appropriated also in the impugned order. Penalty - Held that: - in the show-cause notice, the demand of service tax is not under Section 73(1) of the Finance Act and therefore the imposition of penalty on the appellant is unwarranted - penalty set aside. Appeal allowed - decided in favor of appellant.
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