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2017 (6) TMI 218 - AT - Service TaxPenalty u/s 78 of the FA - short payment of tax - Held that: - there is no suppression of facts on the part of the appellant which attracts Section 78 of the FA - There was some computation error on account of discrepancies between the profit and loss account and the ST-3 returns, but the same was clarified by the Bank and thereafter appellant also admitted calculation mistakes and reversed the same with interest - penalty not justified - appeal allowed - decided in favor of appellant.
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