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2018 (7) TMI 530 - AT - Service TaxRestoration of appeal - Penalty u/s 11AC - Interior Decorators/Design Service - Manpower Supply Recruitment /Supply Service etc - Held that:- There is no material available on record for suppression of facts with intent to evade payment of duty. Hence, the imposition of penalty under Section 11AC of the Act is unwarranted - penalty set aside - application of restoration of appeal is also allowed - appeal allowed - decided in favor of appellant.
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