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TMI Blog2018 (8) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... ial on record to establish any fraud or collusion or willful mis-statement or suppression of facts or contravention of any of the provisions of Chapter 5 or the Rules, with intent to evade payment of Service tax on the part of the appellant. The appellant willfully intends to pay the Service Tax. Penalty u/s 78 set aside - appeal allowed in part. - Appeal No. ST/76823/16 - FO/76470/2018 - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncy Service since 2002. A Show Cause Notice dated 17/10/2007 was issued for recovery of Service Tax which was not paid/short paid along with interest for imposition of penalties. The Adjudicating Authority confirmed the demand of ₹ 20,83,885/- along with interest and also imposed equal amount of penalty under Section 78 of the Finance Act 1994. However, the appellants had deposited of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inspite of severe financial crunch, spouse of the deceased partner stepped into issue and continue to deposit the outstanding demand and ultimately on 01/01/2015 was able to clear the dues. 5. The Ld. Advocate strongly argued that the appellant had no intention to evade payment of Service Tax and was not the bonafide belief that since he has not collected the Service Tax from his client/custom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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