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2018 (8) TMI 619 - AT - Service TaxPenalty u/s 78 - amount towards service tax and interest deposited by the appellant before issuance of the show-cause notice - Held that:- Due to bonafide belief that service tax was not payable on legal service, the appellant did not pay the service tax amount into the Central Government account. However, on pointing out the mistake by the audit wing, the service tax amount towards such taxable service was paid before issuance of the show-cause notice. With regard to mismatch in the figure of taxable value reflected in the periodic return vis-à-vis the Balance Sheet, the submission of the appellant are that due to non-receipt of commission amount from the service receivers, the same was not reflected in the returns filed by the appellant and that on actual receipt of the said amount, the particulars where duly reflected in the records subsequently. Penalty u/s 78 - Held that:- It is an undisputed fact that the Department has not brought on any tangible evidence to prove involvement of the appellant in fraudulent activities - penalty set aside. Appeal disposed off.
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