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2018 (12) TMI 503 - AT - Service TaxPenalty u/s 78 - Man Power Supply Service - service tax with interest paid on being pointed out - no suppression of facts - Held that:- The appellant have recorded all the transactions in their books of account. As per their letter dated 18.12.2012, they have explained that since they were providing the service to SEZ which was subsequently converted into DTA but they were not aware of the suit of the service recipient from SEZ Unit, they were under bonafide belief that service provided from SEZ unit is not chargeable to Service Tax. Therefore the payment of Service Tax was escaped under bonafide belief without any malafide intention. The appellant did not have any malafide intention, more over the appellant immediately after pointing out by the Audit paid the Service Tax along with interest and intimated to the department - the case should have been concluded in as per the provision of Section 73(3) finance Act, 1994. According to which the department was not supposed to issue any show cause notice to the appellant. Penalty set aside - appeal allowed.
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