Insufficient Penalty Evidence for Service Tax Evasion Allegations; Department Must Prove Intent Under Sub-section (4.

Levy of penalty - Mere non-payment or short payment for a particular period even till the time audit is not sufficient to prove the grave allegations as are contained in sub-section (4). It is rather the onus of Department to come forward to give some evidence of positive act on part of the appellant proving the appellants intend to evade the tax duty .....

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