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2018 (9) TMI 1277 - CESTAT ALLAHABADPenalty u/s 78 of FA - non-payment of Service Tax - the fact came to the notice of the Revenue by comparing the ST-3 Returns figures with the entries made in profit and loss account as also in balance sheet - Held that:- There is no evidence on record to reflect upon any mala fide of the assessee so as to invoke the penal provisions against them. Further the appellant is a public sector undertakings of Government of India and as such cannot have any mala fide intent to evade payment of duty - penalty not warranted - appeal allowed - decided in favor of appellant.
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