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2015 (7) TMI 149 - AT - Service TaxLevy of penalty - Demand of service tax - Commercial Construction Services - Held that:- Appellant is not contesting the issue of payment of duty and interest thereon even though according to the appellant they have an arguable case on merits. The contention of the appellant is that the entire amount of tax along with interest was paid as soon as pointed out, therefore, no penalty is imposable as there is no fraud, collusion or suppression with intention to evade payment of duty on the part of the appellant - appellant is a small time contractor and did not collect the service tax payable from its service recipients. The service tax was paid by the appellant, along with interest, by backward calculation from the total receipts of the contracted price. Learned AR could not produce any document from the records that service tax payable was recovered by the appellant separately in the invoices and kept the same with him. In the absence of indication of fraud, suppression etc. with intention to evade payment of duty the case laws [2014 (10) TMI 483 - MADRAS HIGH COURT] relied upon by the appellant are applicable to the facts of the present case - Decided in favour of assessee.
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