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2018 (7) TMI 1219 - AT - Service TaxPenalty u/s 78 of the Finance Act, 1994 - case of appellant is that non-payment was due to the financial crisis and for the delay in payment of service tax there was no willful intention to evade tax - Held that:- The facts put forward as well as the records would show that other than delay in payment of service tax, there is no evidence to show that appellant has suppressed facts with intention to evade payment of tax - The figures required for quantification of the demand of service tax has been taken from the accounts maintained by the appellant and there is nothing unearthed by the department to show that there was any positive act of suppression on the part of the assessee. This is a fit case for invoking Section 80 of the Finance Act, 1994 as the appellant has put forward reasonable cause for non-payment of service tax during the disputed period - penalty set aside, without disturbing the demand confirmed as well as the interest thereon - appeal allowed in part.
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