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2014 (3) TMI 545 - AT - Service TaxPenalty u/s 76 & 78 - Rent-a-cab service - Mis declaration of service - Held that:- the appellants had filed the return correctly but made the mistake in calculation of tax payable and as soon as the same was pointed out and a show-cause notice was issued, the appellants paid the amount with interest. There is no specific finding that the mis-declaration was with intention to evade duty/tax. If the intention was to evade the tax, naturally the amount received would not have been declared correctly. Even accepting the submission that there was a mis-declaration on the part of the assessee in calculating service tax, the intent to evade tax does not flow from this submission. Therefore the fact remains that appellant paid the tax and interest after the issue of show-cause notice and what remains is only the dispute about the penalty - impugned order is set aside and the service tax paid with interest is confirmed as paid correctly and penalties imposed are set aside by invoking the provisions of Section 80 of Finance Act, 1994 - Decided in favour of assessee.
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