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2018 (4) TMI 1168 - AT - Service TaxPenalty - short payment of service tax - Held that: - there is no rebuttal to the fact placed before the authorities below. The demand of service tax is raised on account of the different modes of accounts being maintained by the service provider and the service recipient. It is not a case of non-levy or non-payment on account of any misstatement or suppression of facts with intend to evade payment of duty - penalty set aside - appeal allowed - decided in favor of appellant.
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