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TMI Blog2018 (10) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... V. Ravindran] 1. This appeal is directed against Order-in-Appeal No. HYD-EXCUS- 004-APP-0089-17-18 ST, DT. 31.05.2017. 2. Heard both sides and perused the records. 3. Ld. Counsel, at the outset, submits that they are contesting only the amount of penalty imposed by the adjudicating authority and upheld by the first appellate authority. It is his submission that the entire issue is regarding non ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Galaxy Construction Pvt. LTd. [2017(48)S.T.R 37 (Bom.)]. He draws my attention to various challans and the statements showing the payment of tax liability and the interest before adjudication. 4. Ld. DR reiterated the findings of the lower authorities. 5. On careful consideration, I find that the appellant is only contesting the penalty imposed by the adjudicating authority U/s 78 of Finance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... High Courts, more noticeably Hon'ble High Court of Bombay (Galaxy Constructions Pvt. Ltd.); Hon'ble High Courts of Karnataka in the case of Master Kleen and have come to a conclusion that the tax liability and interest if paid before issuance of show cause notice, no penalty be visited under Section 78. Moreover, I find that in the case in hand the issue is regarding non payment of service tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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