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2022 (9) TMI 129 - Service Tax
Levy of penalty - tax paid before the issuance of the Show Cause Notice - mala fide intent to evade payment of service tax or not - sections 77(1)(a), 77(2) and 78 of the Finance Act, 1994 - HELD THAT:- The issue involved in this appeal is no more res integra in view of the decision of the Tribunal in the case of M/S BHORUKA ALUMINIUM LIMITED. VERSUS THE COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, MYSORE [2016 (11) TMI 1292 - CESTAT BANGALORE] where it was held that the contention of the appellant that he bonafide believed that he is not liable to pay service tax but during the audit, the audit party informed him that he is liable to pay service tax, then he immediately paid the entire service tax along with interest. Except mere allegation of suppression, the Department did not bring any material on record to prove that there was suppression and concealment of facts to evade payment of tax.
Appeal allowed - decided in favor of appellant.