TMI Blog2018 (5) TMI 32X X X X Extracts X X X X X X X X Extracts X X X X ..... t - invoking Section 78 alleging suppression, misdeclaration etc, is unsustainable. Interest - Held that: - since the service tax during the relevant period has not been paid by the appellant, therefore, interest under the appropriate provision is attracted - liability of interest upheld. Appeal allowed in part. - ST/10001/2018 - A/10399/2018 - Dated:- 20-2-2018 - Dr. D. M. Misra, Hon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department during the course of the audit. It is his contention that the said amount was paid immediately on 27.09.2014. Further, he has submitted that since the amount was paid by them and it was attributed to bonafide mistake, therefore, the show cause notice for penalty should not have been issued in view of Section 73 (4A) of the Finance Act, 1944. Consequently, no penalty nor interest is pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was due to same accounting error. Further, it is the contention of the appellant that no fact was suppressed from the knowledge of the department and all entries have been reflected in their books of account. Therefore, Section 78 is not attracted in the present case. I find force in the contention of the ld. Advocate for the appellant. On re-consideration of the records by the Audit, the differe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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