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2017 (12) TMI 1498 - AT - Service TaxPenalties - non-payment of service tax - Annual Maintenance Contract Services - payment of tax with interest on being pointed out - Held that: - the legal issues, during the relevant period, were not very clear, thus, giving doubts to the assesses. In as much as, the services were a part of the appellant’s record, there was no escape for the appellant to deposit the Service Tax. In this scenario, no mala-fide intention can be attributed to the assessee so as to attract penal provisions - penalty set aside - appeal allowed.
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