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2018 (7) TMI 1118 - AT - Service TaxManagement, Maintenance or Repair Service - appreciation of factual and legal submissions not made - Principles of natural justice - Held that:- Since the learned Commissioner has not considered the submissions raised by the assessee regarding the wrong calculation of interest, I am of the opinion that this case needs to be remanded back to the original authority to consider the details of payment of interest keeping in view the various documents which may be submitted by the appellant and re-compute the interest on the basis of various documents which may be produced by the appellant. Penalty for non-filing of returns - Held that:- The said penalty is not imposable in view of the fact that the appellants have filed the returns and this fact has been observed in the show-cause notice itself and the stand of the appellant from the very beginning is that he has filed the return in time - penalty set aside. Appeal allowed by way of remand.
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