2017 (12) TMI 1488

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..... s on account of any malafide - As such in the absence of any suppression, mis-statement with an intent to evade payment of duty, the benefit of Section 80 of the Finance Act should be extended to the assessee - penalty set aside - appeal allowed. - E/70205/17-EX[SM] - A/71548/2017-SM[BR] - Dated:- 17-11-2017 - Mrs. Archana Wadhwa, Member (Judicial) Shri Kamal Jeet Singh (Advocate) - for Ap .....

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..... roviding of free services to the vehicles by an Authorized Service Station was the subject matter of Litigation before various courts. As such it can be concluded that the appellant was under a bonafide belief that no service tax was required to be paid by them. In the absence of any positive evidence to reflect upon the appellant malafide, I am of the view that no penalty is required to be impose .....

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..... s, they paid the same. As such the prayer is set aside of penalty. 4. Apart from the fact that the appellant did not discharge their service tax burden during the relevant period, there is otherwise no evidence to indicate that such non-payment of duty was on account of any malafide. As such in the absence of any suppression, mis-statement with an intent to evade payment of duty, I am of the vi .....

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