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2018 (10) TMI 543 - AT - Service TaxPenalty u/s 78 of FA - non discharge of service tax by the appellant for the period 2004- 05 to 2008-09 on the TDS value - Held that:- In the case in hand the issue is regarding non payment of service tax on the TDS deducted as per agreement, which was contested before various forums and appellant could have had a bonafide belief that tax liability need not be discharged on such TDS amounts - since the entire tax liability in these proceedings stands paid before issuance of show cause notices and the interest thereof stands paid before adjudication. Penalty not called for - appeal allowed.
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