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2018 (6) TMI 336 - CESTAT MUMBAIPenalties u/s 77 and 78 - Appellant did not pay service tax voluntarily but paid on being pointed out - Held that:- The Appellant after audit conducted by the revenue has paid the service tax alongwith interest before issue of SCN - there was dispute of service tax on various other services also and the demands on the said services were dropped by the adjudicating authority. The nature of services and non payment of service tax was not suppressed by the Appellant and the details were appearing in book of accounts - there is no merits in imposing penalties - penalties not sustainable - appeal allowed - decided in favor of appellant.
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