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2018 (11) TMI 1089 - CESTAT CHENNAIPenalty u/s 78 of FA - non-payment of service tax - Business Auxiliary Service - Commission received - Held that:- The issue was interpretational that the appellant has failed to discharge service tax only because they entertained a bona fide doubt as to the taxable nature of the activity. Since the appellant has paid the entire demand along with interest and there being no evidence for suppression of facts, the penalty imposed under section 78 is unwarranted - penalty imposed under section 78 set aside without disturbing the demand or interest thereon - appeal allowed in part.
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