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2017 (5) TMI 962 - AT - Service TaxPenalty u/s 78 - VCES scheme - false delaration made by assessee - differential tax with interest was paid by assessee on being pointed out by Revenue regarding false declaration - Held that: - Since there is a false declaration, the appellants cannot be absolved from the penalty as malafide intention is clearly proved - penalty upheld. There is no dispute on the fact that appellants while availing VCES gave a false declaration as they have not declared the correct dues. Therefore, their case cannot be settled under the VCES. Appeal dismissed - decided against assessee.
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