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2019 (2) TMI 83 - AT - Service TaxPenalty u/s 78 of the Finance Act, 1994 - demand along with applicable interest was paid before the issuance of the SCN - Held that:- Revenue has neither suspected the bona fides of the appellant nor alleged suppression, fraud, wilful mis-statement, etc. - also, It is not the case of the Revenue that the tax was not paid/short paid or paid after the demand was raised against the appellant herein and hence, the findings of this Bench in the case of M/s. Dusters Total Solutions Services Pvt. Ltd. [2018 (9) TMI 825 - CESTAT CHENNAI] is squarely applicable, where it was held that The conduct of the appellant in paying up service tax and interest, and the categoric finding of the Commissioner that there is no intention to evade tax, persuades us to hold that appellant has established reasonable cause for invoking Section 80 of the Act ibid. Penalty not warranted - appeal allowed - decided in favor of appellant.
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