2013 (9) TMI 788

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..... herefore, payment of service tax would be revenue neutral exercise and in such case, there was no deliberate intention to evade tax. In our opinion, the Tribunal, in such circumstances, rightly exercised its discretion under Section 80 of the Act - Decided against Revenue. - Tax Appeal Nos. 1205 with 1189 of 2010 - - - Dated:- 28-3-2012 - Bhaskar Bhattacharya and J.B. Pardiwala, JJ. Shri S .....

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..... in these cases, the respondents obtained service tax registration but failed to pay the service tax due in the year 2005-06 and 2006-07. However, they paid the entire amount of service tax along with interest prior to the issue of the show cause notice. 5. Notwithstanding such fact, the Commissioner, Central Excise, imposed penalty limiting to 25% of the service tax under Section 78 of the Act .....

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