2017 (9) TMI 1320

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..... on of facts with intent to evade payment of tax etc. Section 78 of Finance Act, 1994 provides imposition of penalty for failure to pay Service Tax for reasons of fraud or collusion or suppression of facts with intent to evade payment of Service Tax etc. - The ingredients namely fraud or collusion etc., as mentioned in Section 78 are positive act - In the present case, there is no materials on r .....

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..... realizing the liability to comply with the statutory provisions of Service Tax, the appellant started depositing the Service Tax being ₹ 8,75,922/-. The entire amount along with interest of ₹ 1,59,000/- was paid before adjudication as is evident from the adjudication order dated 23.01.2013. The ld. Adjudicating Authority has appropriated the entire amount of Service Tax of ₹ 8,75 .....

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..... t, the appellant had not disputed the levy of the tax and paid thereon upon detection. Both the authorities below observed that the appellant paid the tax upon detection by the Central Excise officers and therefore, it would be treated as suppression of facts with intent to evade payment of tax etc. 5. Section 78 of Finance Act, 1994 provides imposition of penalty for failure to pay Service Tax .....

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