2009 (12) TMI 175

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..... n the ground that the non-payment of service tax during the periods in dispute was due to ignorance and not due to any deliberate intention to evade payment of tax. Held that- accept the explanation of the assessees that the non-payment of service tax during the relevant periods was not with any intention to evade tax and, therefore, set aside penalties imposed on both the appellants and allow the .....

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..... uch liability only after visit of the officers and it being explained to them that they were liable to pay service tax which they paid belatedly and also got themselves registered. The burden on the Revenue to establish suppression on the part of the assessees has not been discharged. I, therefore, accept the explanation of the assessees that the non-payment of service tax during the relevant peri .....

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