TMI Blog2012 (10) TMI 407X X X X Extracts X X X X X X X X Extracts X X X X ..... )] For imposition of Penalty the intention to evade the duty must be proved. Merely not obtaining service tax registration or non-payment of tax, cannot be a ground of evasion of duty - penalty set aside. - E/1254 OF 2010-SM - 721 OF 2012-SM (BR) - Dated:- 18-5-2012 - MS. ARCHANA WADHWA, J. Naveen Mullick for the Appellant. Bharat Bhushan for the Respondent. ORDER 1. After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmits that in terms of Hon'ble High Court decision in the case of Indian National Ship owners Association v. Union of India [2009] 18 STT 212 (Bom)], the services received from foreign persons are not taxable up to 18.4.06, when the provisions of Section 66 A were enacted. As such, he submits that even confirmation of demand up to 18.4.06 is not in accordance with law though the appellant is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that mere non-obtaining of Service Tax registration or non-payment of tax cannot be concluded that same was with intention to evade the tax. 3. Learned AR Shri Bharat Bhushan appears for the revenue. 4. I fully agree with the learned advocate. In terms of the law declared by the Hon'ble Bombay High Court in the case of Indian National Shipowners Association's case (supra), the services receive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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