2013 (9) TMI 290

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..... ppellant is not liable to any penalty in terms of Section 78 appellant had made a mistake in not including the TDS amount for the purpose of payment of service tax liability which shows that they do not have any intention to evade service tax - there should be a mens rea on the part of the appellant to evade tax – there is no intention to evade service tax – penalty waived – appeal decided in the .....

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..... the services received during 2006-07 to 2008-09. While discharging service tax they committed an error and they failed to include the TDS deducted towards income tax in the value of the taxable service. Same was noticed during audit undertaken by the CERA and as soon as it was pointed out, they discharged services tax liability of Rs. 8,85,996/- on the TDS amount of Rs. 85,81,111/- and also inter .....

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..... d before the issue of show cause notice. 5. As the issue lies in a narrow compass, after dispensing with the requirement of pre-deposit, I take up the appeal itself for consideration and disposal. 6. There is no dispute on the service tax liability and the interest thereon has been discharged by the appellant before the issue of the notice. The short question involved is whether the appellant .....

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