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2018 (8) TMI 1586 - AT - Service TaxPenalty - the appellant has paid the entire demand of service tax - Commercial or Industrial Construction Service - period April 2007 to July 2008 - Held that:- There is no evidence adduced by the department to establish that the appellants are guilty of suppression of facts with intention to evade payment of tax. Taking these aspects into consideration and the issue being an interpretational one, penalty u/s 78 set aside - appeal allowed - decided in favor of appellant.
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