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2014 (12) TMI 1349 - HC - Service TaxRecovery of service tax - Section 73 (1) of the Finance Act, 1994 - suppression of facts - HELD THAT:- The finding of fact is based on a proper appreciation of the material on record and since no material was placed by the appellant – Department to show that there was suppression of facts by the respondent – Agency, the Tribunal rightly held that the appellant Department was not liable to levy the service tax for a period extending one year - Since none of the ingredients mentioned in the proviso to Section 73 of the Act applied to the facts of the case, the Tribunal rightly found that the imposition of penalty on the respondent was not justified as penalty could be levied under Section 78 of the Act, only if either of the five ingredients in the proviso to Sub Section 1 of Section 73 of the Act, which are also the ingredients mentioned in Section 78 of the Act for imposition of penalty, were satisfied. Since the finding recorded by the Tribunal does not give rise to any substantial question of law, the appeal is dismissed with no order as to costs.
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