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2019 (10) TMI 169 - AT - Service TaxLevy of penalty u/s 78 of FA - appellant was providing ‘Cleaning Services’ to Tumkur Dairy without disclosing the tax liability, etc - tax with interest paid on being pointed out - HELD THAT:- Admittedly, the tax as well as the interest has been paid much before the issuance of SCN; even the SCN does not point out to suppression of fact, fraud or mis-statement etc. to fasten the liability of penalty under Section 78. In fact, the alleged activity was observed by the Audit Party from the appellant’s ST-3 Returns only and it is not the case of the Revenue that there was gross violation by act of suppression, etc. - the bonafides of the appellant could not be doubted and hence, it is a fit case to invoke Section 80 of the Finance Act. There is no case made out with regard to the suppression, fraud or mis-statement etc. to fasten the penalty under Section 78 - Appeal allowed - decided in favor of appellant.
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