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2018 (5) TMI 484 - AT - Service TaxPenalty u/s 78 - penalty imposed on the ground that appellant failed to disclose the facts about taxable service provided by them and receipt pf consideration from their clients and failed to show the same in the ST-3 returns - Held that: - the lower authorities should not have issued any SCN to appellant for imposition of penalty as admittedly the entire amount of Service Tax liability with interest thereof was discharged on being pointed out. Reliance placed in the case of Commissioner of C. Ex., Nagpur-II Versus Galaxy Construction Pvt. Ltd. [2017 (4) TMI 503 - BOMBAY HIGH COURT], where it was held that when an assessee had paid the service tax in full together with interest, the proceedings against the assessee would be concluded including the proceedings under Section 73(3) of the Finance Act, 1994 - penalty set aside - appeal allowed - decided in favor of appellant.
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