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2019 (5) TMI 975 - AT - Service TaxPenalty u/s 78 of FA - Construction of residential complex service - HELD THAT:- In the present case, two factors are working in favour of the assessee; one, they have taken registration voluntarily on 24.10.2011, secondly, the entire amount of Service Tax along with interest and applicable penalty for delay in discharging Service Tax had been discharged much before the commencement of the investigation against them - The adjudicating authority after analyzing the evidence on record and conduct of the appellant imposed penalty under Sections 76 and 77 of the Finance Act, 1994. When all the facts are duly recorded in the Books of Account and the appellants have not collected the Service Tax separately from the buyers during the relevant time and the appellant has not disputed their liability, the order of the adjudicating authority is conformity with law. Appeal allowed - decided in favor of appellant.
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