2018 (4) TMI 1095

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on to evade or avoid the payment of service tax on the part of the appellant - penalties set aside by extending benefit of section 80 as also by observing that there was no intention to evade payment of duty - penalty set aside - appeal allowed. - ST/00411/2010 - Final Order No. 43515/2017 - Dated:- 18-12-2017 - Smt. Archana Wadhwa, Member (Judicial) and Shri B. Ravichandran, Member (Technical) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (Appeals) has observed as under:- The act of immediate compliance of law by the appellant by paying the service tax when the lapse was pointed out to them is enough to prove that there is no intention to evade or avoid the payment of service tax on the part of the appellant. Facts and circumstances of the case warrant extension of the benefit under section 80, as penalty under section 78 would .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X