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2018 (7) TMI 1215 - AT - Service TaxPenalty u/s 77 and 78 of FA - No intent to evade - tax deposited before issuance of SCN - Held that:- It is admitted facts that the tax short paid is part of the admitted tax not deposited as per the ST-3 returns, filed by the appellant, though belatedly - the appellant has taken care to deposit the tax in arrears before the passing of the adjudication order. There is no matter of contumacious conduct, suppression of facts from revenue or false statement of account, is made out against the appellant - in view of the declaration made in return filed before the issuance of show cause notice by the appellant, there is no suppression of facts or falsification statement of account (s) is made out - penalty not warranted. Penalty set aside - appeal allowed - decided in favor of appellant.
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