2018 (3) TMI 855

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..... efit to the assessee from penalties - Revenue has not come up with the concrete evidence before us that the respondent did not pay service tax with mala fide intentions - penalty not warranted - appeal dismissed - decided against Revenue. - CROSS Application No. ST/CROSS/56259/2014 in APPEAL No. ST/51653/2014-CU-[DB] - FINAL ORDER NO. 70305/2018 - Dated:- 18-1-2018 - MR. Ashok Jindal, Member (J .....

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..... 16.07.2010 immediately on pointing out of the Revenue, the respondent paid entire amount of service tax alongwith interest before issuance of the show cause notice. Thereafter, the show cause notice was issued the matter was adjudicated. Demand of service tax alongwith interest was confirmed which was appropriated also but penalty on Sections 77 and 78 of the Act, were also imposed. The said orde .....

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..... paid the service tax alongwith interest, therefore, the learned Commissioner (Appeals) granted the benefit under Section 80 of the Act. We observed that as soon as, the levy of service tax was known to the respondent, the respondent paid the service tax with interest, the provisions of Section 80 for paid under the Statute to give benefit to the assessee from penalties. In that circumstances, the .....

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