TMI Blog2014 (10) TMI 603X X X X Extracts X X X X X X X X Extracts X X X X ..... stainable in the facts that still the appellant has not received 100% remuneration of the services provided by them. We further find that the appellant have calculated the liability on accrual basis and paid Service Tax payable along with interest as pointed out by the department. In these circumstances, it cannot be said that they had mala fide intention to evade payment of service tax. Therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ces to Maharashtra State Electricity Distribution Company Ltd. (MSEDCL) from 2009 and are registered with the Service Tax department. The appellant paid and filed Service Tax returns for the year 2009-10 but due to technical difficulty in their software, they did not file Service Tax returns during the period April to September 2011 but on pointing out by the department, they paid the Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oftware but as pointed out by the Revenue, they immediately paid the Service Tax along with interest and there was no mala fide intention to evade payment of duty. In these circumstances, penalty under Section 78 of the Finance Act, 1994 was not imposable, as they have not received the full remuneration of the services provided by them till date. 5. On the other hand, ld. AR opposed the content ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. AR that the appellant has utilised the Service Tax is not sustainable in the facts that still the appellant has not received 100% remuneration of the services provided by them. We further find that the appellant have calculated the liability on accrual basis and paid Service Tax payable along with interest as pointed out by the department. In these circumstances, it cannot be said that they had ..... X X X X Extracts X X X X X X X X Extracts X X X X
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