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2018 (3) TMI 855 - AT - Service TaxPenalty u/s 77 and 78 - payment of tax with interest on being pointed out - Held that: - as soon as, the levy of service tax was known to the respondent, the respondent paid the service tax with interest, the provisions of Section 80 for paid under the Statute to give benefit to the assessee from penalties - Revenue has not come up with the concrete evidence before us that the respondent did not pay service tax with mala fide intentions - penalty not warranted - appeal dismissed - decided against Revenue.
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