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2015 (11) TMI 522 - AT - Service TaxImposition of penalty - Malafide intention - Held that:- Appellant have been making submission before the adjudicating authority and before the Commissioner(Appeals) that they did not have any intension to evade service tax as they have been making cash payment to their consultant, who was assigned the job for computing the service tax and depositing in the bank and also filing the return periodically. However, consultant has not deposited cash given to him as service tax in the bank and consultant defrauded the respondent when this fact came to the notice, the department has initiated investigation. - Therefore, it is not the appellant who has committed an offence of non payment of service tax, it is the consultant, who has defrauded them therefore there is reasonable cause for waiver of penalty under Section 78. - there is no reason to interfere in the findings of the Ld. Commissioner(Appeals) who has reduced penalty by proper application of mind. I, therefore upheld the impugned order and dismiss the appeal of the Revenue. - Decided against Revenue.
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