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2018 (9) TMI 257 - AT - Service TaxPenalty under Section 76 of the Finance Act, 1994 - the appellant did not discharge its tax liability within stipulated time frame and the same was deposited into the Government exchequer subsequently, but before the issuance of SCN - Held that:- The issue arising out of the present dispute regarding the imposition of penalty under Section 76 of the Act under similar set of facts, is no more res integra, in view of the decision of this Tribunal in the case of Virtual Marketing (India) Pvt Ltd. [2016 (11) TMI 18 - CESTAT MUMBAI], where under similar set of facts and circumstances, by invoking the provisions of Section 80 of the Act, the Tribunal has set aside the penalties imposed on the appellant therein - penalty set aside - appeal allowed - decided in favor of appellant.
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