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2018 (1) TMI 1271 - AT - Service TaxPenalty u/s 78 - Interior decorator services - non-payment of service tax - suppression of facts - extended period of limitation - Held that: - the department has not been able to establish any positive act on the part of the appellant to establish willful suppression of facts - Further, the appellant has paid substantial amount of service tax prior to issuance of SCN - penalty u/s 78 set aside - demand of tax with interest upheld - appeal allowed in part.
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