No Penalty u/s 78: Appellants Can Claim Credit for Paid Service Tax Without Extra Benefit from Suppression.

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....Imposition of penalty u/s 78 - if the appellant have paid the service tax they are entitled to take credit of the same, it cannot be said that by suppressing the fact that the appellants are going to get extra benefit on account suppression. - No penalty u/s 78 - AT....