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2016 (11) TMI 1480 - CESTAT KOLKATASecurity Agency Service - the Respondent, in respect of some of their clients, failed to collect Service Tax and deposit the same to the Govt. Exchequer - intent to evade duty - Held that: - the concurrent finding of fact arrived at by the lower appellate authority that in absence of any plea of deliberate attempt to evade tax, a ground is made out for non-imposition of penalty under section 78 of the Act, is justified and does not suffer from any perversity or arbitrariness so as to call for interference - appeal dismissed - decided against Revenue.
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