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2018 (8) TMI 483 - AT - Service TaxPenalty u/s 78 - payemnt of tax demand on being pointed out - no intent to evade - Held that:- The appellants have now paid the entire amount of Service Tax demanded by the Adjudication Order and have also paid ₹ 50,000/- towards their interest liability - there is no material on record to establish any fraud or collusion or willful mis-statement or suppression of facts or contravention of any of the provisions of Chapter 5 or the Rules, with intent to evade payment of Service tax on the part of the appellant. The appellant willfully intends to pay the Service Tax. Penalty u/s 78 set aside - appeal allowed in part.
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