No Penalty Imposed: Correct Value Declared in ST-3, No Fact Suppression Under Sec 73(3) Despite Unpaid Service Tax.

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....Levy of Penalty u/s 78 - correct value was declared in the ST-3 return but service tax was not paid - The appellant have not suppressed any fact by declaring the correct value in the ST-3 return, their case is covered by Section 73(3). - No penalty - AT....