Petitioner Settles Tax Liability Promptly, Avoids Penalty Due to Lack of Willful Suppression of Facts.

Presence of mens rea - immediately after initiation of investigation and upon service of notice of investigation by respondents No.1 and 2, the petitioner had already discharged its tax liability before issuance of show cause notice and paid the service tax liability - There is no willful suppression of facts to evade tax - No penalty - HC .....

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