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2017 (1) TMI 928 - AT - Service TaxImposition of penalty - Mandap Keeper service - contest of penalties on the ground that the appellant have already discharged the service tax liability on being pointed out by the audit party - Held that: - once appellant has accepted the short payment of the duty as pointed out by the audit party and discharged the tax liability and interest thereof, he also having taken a ground they were in confusion how the discharged of service tax under this category due to various interpretation, a lenient view should have been taken - It was also pointed out by the appellant before the adjudicating authority due to misunderstanding and lack of guidance they did not obtain the certificate under Goods Transport Agency/Mandap Keeper Services they could not discharge the tax liability - the appellant has made out a case for setting aside the penalties imposed by the adjudicating authority under Section 77 and 78 of Finance Act, 1994, we set aside the penalty of ₹ 5000/- and ₹ 15,19,448/- imposed by the adjudicating authority on the appellant. As regards the penalty of ₹ 2000/- per return under Section 77 read with Rule 7C of Service tax Rules, we find that this penalty needs to be upheld. Appeal disposed off - decided partly in favor of appellant.
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