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2009 (8) TMI 289 - AT - Service TaxPenalty - The issue involved in this case being that the appellant is allegedly charging, collecting but not depositing the service tax with the department, which was noticed by the authorities on verification of the records - The period involved in this case is from January 2007 to June 2007 – Appellant submits that the delay in discharging the tax liability in the impugned period, was due to severe financial crunch. He submits that the Board’s Circular No. 137/167/2006-CX-4, dated 3-10-2007 would squarely cover the issue in favour of the appellant - Circular No. 137/167/2006-CX-4 clarifying that SCN not to be issued when service tax paid with interest and proceedings deemed as concluded – Tribunal in similar situation in Vee Aar Secure v. Commissioner of Service Tax, Bangalore [2009 - TMI - 32930 - CESTAT, BANGALORE], set aside the penalty - we find that the appellants have made out a prima fade case in their favour for non-imposition of penalty under Sections 76, 77and 78 – Penalty set aside
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