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2019 (1) TMI 69 - AT - Service TaxImposition of penalty - demand for the period for the period 2013-15 - liability for the period from 2007-12 was paid through VCES - Section 73(3) of the Finance Act - Held that:- It is a fact that the appellant has paid the Service Tax and interest before the issue of SCN and therefore the issuance of SCN itself, for demanding penalty under Section 78, is not warranted under law - further, the perusal of the works contract clearly shows that the contract value is not inclusive of Service Tax because nowhere in the works contract, it is stated that the contract value is inclusive of Service Tax. To this extent, the finding of the Original Authority and Appellate Authority is factually incorrect. Penalty not sustainable - appeal allowed - decided in favor of appellant.
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