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2018 (7) TMI 783 - CESTAT MUMBAIPenalty u/s 78 - service tax and interest was paid by the appellant even before issuance of show-cause notice on being pointed out by the audit party - invocation of Section 73(3) of FA - Held that:- The entire proceedings were initiated after payment of entire sums due to the Government in form of service tax and interest, show-cause notice has been issued nine months after - In the present case when the appellant has paid the entire amount, issuance of show-cause notice for imposition of penalty would not have been called for. In this case when audit was conducted there was enough time for issue of demand notice without invocation of extended period. The charges of suppression etc cannot be invoked in this case - If all the documentary evidences were available and made available to the audit party at the relevant time there cannot be any justification for holding malafide and issuing notice under Section 73(4) of the Act. Penalty not imposable - appeal allowed - decided in favor of appellant.
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