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2019 (4) TMI 729 - CESTAT MUMBAIImposition of penalty u/s 78 - payment of entire amount of service tax before issuance of the adjudication order - no intent to evade - main contention of the Revenue is that the appellant had not disclosed the tax liability, which was detected by the department and therefore, imposition of penalty is warranted - Held that:- It appears that the records and documents were audited by the audit wing in earlier occasion. Hence, imposition of penalty under Section 78 of the Act is not justified - The Tribunal in the case of Shri P. Vinod vs. Commissioner of Service Tax, Chennai [2018 (6) TMI 11 - CESTAT CHENNAI], in identical situation, has set aside the penalty under Section 78 of the Act. Penalty u/s 78 set aside - demand of service tax along with interest and penalty imposed under Section 70 and 77 of the Act are upheld - appeal allowed in part.
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