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2017 (7) TMI 27 - AT - Service TaxPenalty - Consulting engineering services - short payment of tax - Held that: - he appellant paid tax with interest on being pointed out - in the show-cause notice, there is no allegation of suppression or fraud or collusion or wilful misstatement and the delay in payment occurred on account of the fact that the appellant had sought legal opinion as the appellant had a doubt about the taxability of the impugned services - reliance was placed in the case of Tidewater Shipping Pvt. Ltd. vs. CST [2008 (3) TMI 47 - CESTAT, BANGALORE], where it was held that if the assessee cleared the service tax along with interest on his own, then no penal proceedings can be initiated against them and all the proceedings against the appellant are deemed to have been concluded. Once the appellant has paid the service tax along with interest due, then the penalty cannot be imposed as there was no mens rea on the part of the appellant to evade payment of service tax - appeal allowed - decided in favor of appellant.
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