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2023 (1) TMI 508 - AT - Service TaxLevy of penalty - service tax alongwith interest have been paid on being pointed out - service tax liability discharged after availing the benefit of sub-section (2) of Section 67 of the Finance Act, 1994 - tax not paid on the ground o doubt regarding their liability to service tax in terms of CBEC Circular No. 108/02/2009-ST-F.No. 137/12/2006-CX.4 dated 29.01.2009 - no intent to evade tax - entitlement for benefit under section 73(3) of FA or not - HELD THAT:- Section 67(2) clearly provided for treating the amount charged by the service provider as inclusive of service tax payable unless it is specifically mentioned in the documents - In the instant case no evidence has been produced by the revenue to hold that the amount collected by the appellant is exclusive of service tax or it has been separately collected by the appellant. In view of the above, there are no merit in the department’s stand that benefit of Section 67(2) could not be extended. The appellant discharged the entire service tax along with interest soon after the same was pointed out and in this circumstances the benefit of Section 73(3) should not have been denied. The appeal is allowed to the extent that the penalty imposed on the appellant are set aside.
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