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2020 (2) TMI 1117 - AT - Service TaxImposition of penalty and interest - Failure to discharge Service Tax - Business Auxiliary Service - demand pertains to 2009-10 and 2010-11 - HELD THAT:- Similar issue decided in the case of SMT. KUSUM LATA DAMANI VERSUS CCE & CGST, DELHI [2019 (3) TMI 1723 - CESTAT NEW DELHI] where it was held that the appellant is a lady and not much conversant with the service tax laws. However, she has maintained proper records of the receipt of sales commission by cheque, duly disclosed in the Income Tax record. Thus, there is no case of deliberate defiance of law or contumacious conduct as mis-statement of facts, and penalty set aside - the case at hand is identically same, and therefore, there is no justification in imposition of penalty on the appellant. Demand of interest - HELD THAT:- The same is required to be recomputed under Proviso to Section 75 of the Act by the original adjudicating authority. Accordingly, the matter remanded to the lower adjudicating authority for the limited purpose of calculating the interest as applicable in this case. Appeal allowed in part and part matter on remand.
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