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2018 (6) TMI 1081 - AT - Service TaxBusiness Auxiliary Service - intent to evade not present - the Appellant immediately paid the amount even before issue of SCN - Held that:- Since the non payment was detected from books produced before the officers, there is no element of suppression involved - When penalty has not been imposed on portion of demand on the ground that there is no suppression, in that case it cannot be said that in respect of another portion there has been suppression. Since the Commissioner (Appeals) has held that in respect of portion of demand, the suppression is not applicable, in that case it cannot be alleged for the earlier period portion also. Penalty set aside - appeal allowed - decided in favor of appellant.
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