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2017 (9) TMI 1438 - AT - Service TaxPenalty - payment of tax with interest on being pointed out - Reverse charge mechanism - import of service under the category of consulting Engineer - Held that: - the appellant on the basis of his own ascertainment or on the basis of the tax ascertained by the Central Excise Officers, had paid the tax with interest and informed the department by letter dated 25.11.2009. There is no material available on record of allegation of fraud, collusion etc. - the SCN issued after one Year is contrary to the provisions of law and the imposition of penalties is not justified - appeal allowed - decided in favor of appellant.
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