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2019 (1) TMI 66 - AT - Service TaxImposition of penalty - tax with interest paid on being pointed out - no suppression of facts - Held that:- The appellant assessee immediately paid the entire amount of service tax and intimated the same to the Range Officer by producing fresh documents - further, there is no material available on record to establish the allegation of suppression of facts, mis-declaration etc. with an intent to evade payment of service tax - it is a fit case for waiver of penalty - penalty set aside - appeal allowed - decided in favor of appellant.
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