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2019 (1) TMI 1039 - AT - Service TaxPenalty u/s 77 and 78 of FA - non-payment/short payment of service tax - the appellant had got itself registered and paid service tax with interest and late fee - Held that:- Essentially, it implies that the Revenue should have reasons before alleging fraud, suppression etc. and secondly, the provisions of Section 78 stand controlled by Section 80 of the Finance Act, 1994, ibid. This makes that for every default, penalties under Section 77 and 78 are not automatic. In the case on hand, much before the issuance of show cause notice the assessee has got itself registered, paid the taxes along with applicable interest and this also is established by the fact that the same is appropriated in the Order-in-Original - In the SCN as well as the orders of the lower authorities, the Revenue has but for reiterating the wordings in the Sections itself, has not gone beyond that to put on record any reasons on the alleged malafides, fraud or suppression, etc. - penalty not warranted - appeal allowed - decided in favor of appellant.
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