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TMI Blog2013 (5) TMI 671X X X X Extracts X X X X X X X X Extracts X X X X ..... filed this application for waiver of pre-deposit of penalty of Rs. 4,51,758/- (Rupees Four Lakh Fifty One Thousand Seven Hundred and Fifty Eight only). The contention of the applicant is that they have already paid the Service Tax and interest thereon before the issuance of show cause notice. 2. After hearing both the sides I find that appeal itself can be disposed of at this stage. Therefore wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account payment received in several lots. They are not contesting the Service Tax and interest already paid by them. The contention is that there is no intention to evade Service Tax or suppression or wilful misstatement in this case and they could not pay Service Tax in time only due to bona fide belief. Therefore equal amount of penalty under Section 78 cannot be imposed since the department fai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (S.C.). 6. Undisputedly the Service Tax and interest involved is not the issue in this case. The only issue involved in this case is imposition of equal amount of penalty under Section 78. The allegation of the department is that the appellant deposited the Service Tax after being pointed out by the department and thus they intentionally suppressed the facts, thus liable for the penalty. I agree ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilful misstatement or suppression of facts or contravention of any of the provisions of this Chapter or the rules made thereunder with intent to evade payment of Service Tax are present. In view of the above the impugned order-in-appeal is not sustainable, hence set aside. The appeal is allowed. Stay petition also gets disposed of.
(Pronounced and dictated in the open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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