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2018 (9) TMI 314 - AT - Service TaxWaiver of penalty u/s 76 and 78 - case of Revenue is that Commissioner (Appeals) has appropriated the Service Tax and interest paid by the assessee, but has failed to appreciate the fact that it was only on the basis of observation of Audit that non-payment of Service Tax came to light - Held that:- The respondent did not pay the Service Tax even after the decision of Hon'ble High Court of Bombay in the case of Indian National Ship Owners' Association [2009 (3) TMI 29 - BOMBAY HIGH COURT], and it was only when the Audit pointed out in July, 2012, the respondent paid the Service Tax - invocation of Section 76 is justified. Penalty u/s 76 justified - appeal allowed in part.
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