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2016 (11) TMI 1458 - CESTAT KOLKATAPenalty u/s 78 of FA, 1994 - case of appellant is that Non-compliance to the provisions of Service Tax is merely because the appellant was not aware about the statutory provisions of the service tax - Held that: - when the assessee is not disputing his liability for discharging the statutory obligations and has paid the entire tax along with the interest and thereafter discharging his obligations as a taxpayer, in view of the provisions of Section 73 (4A) the proceeding should be deemed to have been concluded - penalty set aside - appeal allowed - decided in favor of appellant.
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