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2015 (7) TMI 716 - AT - Service TaxPenalty u/s 78 - whether penalty under Section 78 of the Finance Act, 1994 is required to be imposed upon the appellant who has paid the entire differential service tax liability before the same was detected by Revenue - Held that:- Differential service tax amount was paid by the appellant before the date of visit of the audit officers. Only the interest amount was not paid by the appellant, which also was paid by the appellant before issue of snow cause notice - premises of the appellant in that case was searched on 10.03.2008 and the payments were made on 19.03.2008 and 31.03.2008. In the relied upon case law [2010 (6) TMI 200 - CESTAT, AHMEDABAD], the payments were therefore, made after the date of detection by the Revenue whereas, in the present case, the appellant paid the entire amount of service tax before it was detected by the department and the interest was also paid by the appellant as soon as pointed out by the audit. In the instant case no intention to evade payment of service tax can be attributed on the part of the appellant and penalty under Section 78 of the Finance Act, 1994 is not imposable - Decided in favour of assessee.
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