TMI Blog2019 (1) TMI 977X X X X Extracts X X X X X X X X Extracts X X X X ..... e cannot be ruled out. Since the allegations of tax evasion on the ground of mis-representation and fraud are serious in nature, the heavier burden was upon the Department to prove some positive act on part of the appellant of the alleged intentional tax evasion. But except the submission that the tax was not paid till it was noticed by the Department there is no other evidence on record - also, it is also apparent from the e-challans enclosed on record dated 31.01.2015 that the entire amount of service tax as demanded was paid alongwith the interest on the said date i.e. much prior the issuance of the impugned SCN. For the given circumstances also, the question of imposition of penalty upon the appellant does not at all arise. Penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. It is impressed upon as the reason for not discharging the alleged liability and for not even obtaining the registration for the purpose. It is further impressed upon that after the Department raised the demand, the appellant deposited the service tax even before the issuance of the SCN. It is submitted that penalty in the given circumstances is not at all imposable. Same is prayed to be set aside. 3. Per contra Ld. AR has submitted that the appellant had made the payment only after the Department asked him to pay the same. The non-payment till then is therefore not only the violation of the provisions of the Finance Act but is sufficient to reflect the intention of the appellant to not to pay the tax. The non registration of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a manpower services being introduced recently than the period involved herein. 6. Further, Section 11AC of Central Excise Act which can be read in furtherance of Section 83 of Finance Act, 1994 and even Section 80 of the Finance Act makes it clear that where any penalty has been paid prior the issuance of SCN no penalty either under Section 76 or 77 or 78 of the Finance Act shall be any more liable. It is apparent from record that the SCN in the present case was issued on 01.05.2015. It is also apparent from the e-challans enclosed on record dated 31.01.2015 that the entire amount of service tax as demanded was paid alongwith the interest on the said date i.e. much prior the issuance of the impugned SCN. For the given circumstances also, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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