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2018 (1) TMI 1276 - HC - Service TaxPenalty - Renting of immovable property service - non-payment of service tax - intent to evade duty - Held that: - Assessee had paid service tax of ₹ 23,34,424/-, and total interest paid was ₹ 9.95,980/-, which means, major portion of the service tax has already been paid, even before the introduction of the Finance Act. Therefore, it cannot be said that there was any intention on the part of the respondent/assessee to evade payment of service tax - penalty rightly set aside - appeal dismissed - decided against Revenue.
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