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2018 (7) TMI 435 - AT - Service TaxPenalty u/s 78 - suppression of facts - the allegation in the present case is the suppression of the fact inasmuch as the appellant suppressed the true value of the services rendered by them and declared a lower value in ST-3 returns - appellant paid the service tax along with applicable interest as pointed out by the audit even before show cause notice was issued - Held that:- In an identical case in respect of the Cholamandalam MS General Insurance Company Ld., and CESTAT Chennai, [2018 (2) TMI 287 - CESTAT CHENNAI], had held that not reflecting the true value of services rendered in the ST-3 returns accounts to suppression of facts and therefore penalty under Section 78 is imposable - penalty upheld. Payment of the differential service tax along with interest before issuance of show cause notice - Held that:- It is now being settled by the Hon’ble Supreme Court in the case of Rajasthan Spinning & Weaving Mills [2009 (5) TMI 15 - SUPREME COURT OF INDIA], that when mandatory penalty is imposable, whether the duty is paid before issue of show cause notice or after notice cannot alter the penalty. Appeal dismissed - decided against appellant.
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