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2018 (10) TMI 760 - AT - Service TaxBenefit of reduced penalty - Works Contract Service - appropriate service tax not paid till investigation - Held that:- Admittedly the appellant had failed to discharge service tax nor filed any intimation with the department about rendering of such services. However, the assessee-Appellant is entitled to discharge 25% of the quantum of penalty that in accordance with Section 78 of the Finance Act, 1994, subject to fulfillment of conditions laid down there under. The Ld. Commissioner(Appeals) has remanded the matter to re-compute the liability subject to verification of the claim of the assessee-appellant that in calculating the duty on the gross taxable value, erroneously certain amount received as hand loans has been included. Revenue has not produced any contrary evidence to be rebut the said claim - Revenue's appeal being devoid of merit is set aside.
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