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2018 (7) TMI 703 - AT - Service TaxImposition of penalty - no suppression of facts - tax with interest paid on being pointed out - Held that:- Admittedly the factum of providing maintenance services and the receipt of consideration for the same was a part of the appellant’s business records. The appellant admitted their tax liability and paid major amount even prior to the show cause notice. To that extent, imposition of penalty upon him is not justified. As regards the balance amount the appellant have paid the same before the adjudication order - The penalty is required to be imposed when an assessee acts with a mala fide intention to evade payment of duty. In the present case the appellant having reflected their activities in their books of accounts, it cannot be held that there was any intention on their part to evade payment of duty. Penalties set aside - demands along with interest confirmed - appeal allowed in part.
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