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2018 (10) TMI 1075 - AT - Service TaxPenalty u/s 76 and 78 of FA - liability of tax duly discharged - Held that:- There is no dispute about the liability of Service Tax of ₹ 41,61,205/- pertaining to the period January, 2013 to March, 2013 which has been confirmed by the Commissioner in the impugned order. Also it is not in dispute that the entire amount of Service Tax along with interest of ₹ 2,13,191/- had been discharged by the respondent. The learned Commissioner recorded his findings where it is held that 'the noticee had paid their entire service tax liability in respect of the impugned SCN by 14.08.2013 i.e. before initiation of investigation by the way of an authorized visit by the officials of the DGCEI to the premises of Gufic on 25.09.2013 which has resulted in the issuance of the said SCN on 21.10.2013. Hence the allegation of intention to evade payment of Service Tax on the part of the noticee does not stick. As such I do not find this to be a fit case for imposition of penalty under Section 78 of the FA, 1994, as the proviso to Section 73 (1) does not fit into the scheme of things'. There is no reason to interfere with the observations made by the learned Commissioner, which is supported by reasons - appeal dismissed - decided against Revenue.
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