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2018 (7) TMI 787 - CESTAT MUMBAIPenalty u/s 78 of FA - case of appellant is that the entire amount of service tax along with interest had been paid on being pointed out - intent to evade duty - Held that:- There is no dispute of the fact that the appellant had failed to discharge the service tax during the period 2008 to 2011, even though against the contract they supplied various equipment to M/s. Grasim Industries Ltd. and the said service is taxable under the category of supply of tangible goods for use services. Further, the appellant had not disclosed the provision of the said service to their clients against the respective contracts to the department nor registered with the Service Tax department. There is no reason to waive the penalty imposed u/s 78 of the Finance Act, 1994 - However, the appellant is eligible to discharge 25% of the penalty imposed under Section 78 of the Finance Act, 1994 subject to fulfilment of the conditions laid down therein - appeal allowed in part.
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