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2019 (1) TMI 914 - AT - Service TaxPenalty u/s 76 and 78 of FA - payment of service tax made on being pointed out - invocation of section 80 - intent to evade or not - services provided by them to various Government Undertakings - Held that:- It is an admitted fact that the service tax evasion was detected by the department after undertaking an investigation. It also appears that the appellant came to know about service tax not being paid by his authorized person Shri Abhishek Kumar only after initiation of the investigation. It is also an admitted fact that as soon as the appellant came to know about non-filing of service tax returns as well as non-deposit of service tax by the authorized person Shri Abhishek Kumar, the appellant deposited an amount of ₹ 44,28,835/- before the issue of the show cause notice and the balance amount of about ₹ 28,55,083/- was deposited subsequently after issue of the show cause notice as well as after the matter was adjudicated by the Adjudicating Authority. The appellant did not commit fraud nor was there any mis-statement or suppression of the facts with an intention to evade payment of service tax as he was regularly paying the required amount of the service tax to his authorized representative. This indicates that there was no intention on the part of the appellant to evade payment of service tax - it was not appropriate to impose penalty under Sections 76 and 78 on the appellant - penalty not imposable - demand of service tax with interest upheld - appeal allowed in part.
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