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2019 (7) TMI 261 - AT - Service TaxImposition of penalty - service tax with interest paid before issuance of SCN - Suppression of facts or not - HELD THAT:- In the present case, the service tax along interest has been paid before the issuance of the show-cause notice. Further the appellant has not suppressed any facts with intent to evade payment of tax - the imposition of penalties under Section 77 & 78 is not sustainable in law - appeal allowed - decided in favor of appellant.
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