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2019 (2) TMI 315 - HC - Service TaxLevy of penalty u/s 78 - Short payment of service tax or not? - the party did not get themeselvwes registered under the category of "real estate agent" services, did not file ST-3 returns and also did not pay the service tax to the Government Exchequer collected by them from their clients from 2006-2007 - Held that:- This Court finds that the Tribunal has recorded a finding of fact that the returns were filed and due taxes have been paid. In case of delayed deposit of tax, interest has also been paid by the respondent-assessee - in view of Master Circular No. 97/8/2007 dated 23.08.2007 read with Circular/Instruction No. F- 137/167/2006-CX .4 dated 03.10.2007, once the taxes have been paid, along with interest, the entire proceedings under the Finance Act, 1994 are concluded. Appeal dismissed - decided against Revenue.
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