TMI Blog2017 (12) TMI 1498X X X X Extracts X X X X X X X X Extracts X X X X ..... a part of the appellant’s record, there was no escape for the appellant to deposit the Service Tax. In this scenario, no mala-fide intention can be attributed to the assessee so as to attract penal provisions - penalty set aside - appeal allowed. - ST/70272/2017-ST[SM] - A/71495/2017-SM[BR] - Dated:- 14-11-2017 - Mrs. Archana Wadhwa, Member (Judicial) Shri Rajesh Chhibber, Advocate, for A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiated against the appellant for recovery of Service Tax amounting to ₹ 14,90,358/- along with interest and imposition of penalty. The said notice culminated into an order passed by the Original Adjudicating Authority, confirming the demand along with interest and imposing penalties of equal amount. 4. The said order by the Original Adjudicating Authority stands upheld by the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate by them. 7. I find that the legal issues, during the relevant period, were not very clear, thus, giving doubts to the assesses. In as much as, the services were a part of the appellant s record, there was no escape for the appellant to deposit the Service Tax. In this scenario, no mala-fide intention can be attributed to the assessee so as to attract penal provisions. Accordingly, penalty i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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