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2018 (1) TMI 1272 - AT - Service TaxPenalty u/s 78 - tax paid before issuance of SCN - suppression of facts - Held that: - it is brought out that respondents have paid the service tax before issue of SCN - also, it is recorded by the Commissioner (Appeals) that the services would not attract levy of tax. In such circumstances, the respondents cannot be held guilty of suppression of facts so as to impose penalty u/s 78 - appeal dismissed.
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