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2022 (8) TMI 8 - CESTAT NEW DELHILevy of penalty under Section 78 of FA - non-compliance in depositing the tax under the RCM - It is alleged that the appellant have not discharged service tax on three invoices - revenue neutrality - HELD THAT:- There is no deliberate non-compliance and further the situation is wholly revenue neutral. Thus, there is no incentive for the appellant to evade payment of service tax under the RCM. The penalty under Section 78 is set aside - appeal allowed - decided in favor of appellant.
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