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2015 (3) TMI 1006 - AT - Service TaxPenalty u/s 78 - Whole disputed liability paid before issuance of SCN - Held that:- It is an admitted fact that the entire service tax liability attributable to the taxable services provided by the appellant has been paid along with interest before issuance of show-cause notice. Sub-section (3) of Section 73 mandates that on payment of the amount of service tax on the basis of own ascertainment by the service provider or on the basis of tax payable as ascertained by the Central Excise officer, no show-cause notice shall be served on the service provider in respect of the amounts so paid. We find that the authorities below have accepted the fact regarding payment of tax along with interest by the appellant and over and above such payment nothing further is payable, representing the service tax or interest thereon. We find that no iota of evidence has been brought on record to prove that the appellant had the intention to evade payment of service tax. There-fore, we are of the considered view that the adjudication proceedings initiated for imposition of penalty alone is not in conformity with the provisions of Section 73(3) of the Finance Act, 1994. Further, in absence of any specific findings in the impugned order as regards the involvement of the appellant in fraudulent activities in defrauding the Government revenue, we are of the considered view that a good ground is made out for waiving the penalty amount under Section 80 of the Finance Act, 1994. - Decided in favour of assessee.
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