TMI Blog2016 (12) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... urther, upon proceedings being initiated against them, the full amount of tax as well as interest were paid. There is also no reason to disbelieve the contention of the appellant that there was no intent to evade tax and this has been sufficiently established by voluntary payment of the tax and interest - I find that this is a fit case for invoking section 80 of the finance Act, 1994. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by order dated 3rd January 2014. Revenue carried the matter to the Hon'ble High Court of Bombay on the ground that there was no discretion in the matter of penalty. 3. It is seen from the records that an amount of ₹ 10 lakhs had been paid vide challan dated 23 rd July 2007 and 29 th August 2007. In appeal before the Commissioner of Central Excise (Appeals II), Pune, vide im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of Maharashtra. This, being an exempted activity under the 'commercial or industrial construction service', they had no reason to believe that they were liable to tax. It is also their contention that the agreement was entered into in 2001-02 well before the tax introduced for the first time on the 10 th September 2004. Learned Counsel for the appellant also submits that had the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records of the case it is seen that the appellant entertained the belief that they were not liable to tax because the objectives were in relation to public service. Further, upon proceedings being initiated against them, the full amount of tax as well as interest were paid. There is also no reason to disbelieve i]ne contention of the appellant that there was no intent to evade tax and this has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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