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2012 (10) TMI 407 - AT - Service TaxSetting aside of Penalty imposed - Held that:- Penalty imposed is set aside - No malafide intention and suppression of Facts by appellant - As decided in case of [DCM Textiles Versus Commissioner of Central Excise [2012] 35 STT 88 (NEWDELHI-CESTAT)] For imposition of Penalty the intention to evade the duty must be proved. Merely not obtaining service tax registration or non-payment of tax, cannot be a ground of evasion of duty - penalty set aside.
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