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2019 (5) TMI 1145 - AT - Service TaxImposition of penalty u/s 76 and 78 of FA - revision of order - differential service tax and interest demanded were paid well before the issuance of show-cause notice - Classification of services - Rent-a-Cab Scheme Operator service or ‘Tour Operator’ service? - HELD THAT:- We find that service tax has been paid along with interest before issuance of show-cause notice. The original adjudicating authority has gone into the facts of the case and in exercise of his discretion imposed penalty under Section 77 of the Finance Act, 1994 and refrained from imposing penalty under Sections 76 and 78 of the Finance Act, 1994. We find that Tribunal in the case of REMAC MARKETING (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX, KOLKATA [ 2008 (10) TMI 88 - CESTAT, KOLKATA ] has taken a view that when duty and interest have been paid before the issuance of show-cause notice, penalty need not be imposed. The learned Commissioner in the capacity of the Revisionary Authority had no reason to review the original order seeking imposition of penalty under Sections 76 and 78 of the Finance Act, 1994 - appeal allowed - decided in favor of appellant.
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