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2020 (4) TMI 204 - AT - Service TaxEnhancement of penalty u/s 78 from 25% to 100% - reasonable cause for not paying the tax on receipt of the mobilization advance existed or not - jurisdiction to issue corrigendum - HELD THAT:- The appellant was registered with the department; they have been filing returns regularly and further maintaining proper books of accounts in the ordinary course of business. As regards the transaction in dispute, the receipts are through banking channels properly recorded in the books of accounts and further the appellant had deposited the tax along with interest before the issue of SCN. Further, it is also noticed that WCS was highly litigated and lot of interpretation issues were there. Taking pragmatic view of the matter, it is found that there is no contumacious conduct on the part of the appellant and accordingly, the penalty under section 78 & section 77 is set aside - the corrigendum was issued beyond jurisdiction, and is a nonest in law. Appeal allowed - decided in favor of appellant.
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