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2017 (12) TMI 1200 - AT - Service TaxPenalty u/s 76, 77 and 78 - non-payment of service tax and non-declaration of the same - Held that: - appellant were neither paying service tax correctly nor even declaring in the ST-3 returns - It is observed that if at all appellant had any bonafide intention, though they had not paid service tax in time, they could have very well declared taxable value in their ST-3 returns, they failed to do so, this clearly shows that appellant had pre-determined mind not to pay service tax hence suppressed of facts from the department. Only after detection of the department, appellant have come forward and paid service tax. Therefore intention to evade payment of service tax established. There is suppression of facts regarding non-payment of service tax with the department, therefore ingredient required for imposing penalties u/s 76, 77 and 78 indeed exist - penalty upheld - appeal dismissed - decided against appellant.
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