https://www.taxtmi.com/caselaws?id=77174 The appeal by the Revenue against penalties imposed on the respondents for failure to pay service tax on services provided under the 'authorised service station' category was dismissed. The Commissioner (Appeals) found no willful suppression of facts or intention to evade payment of duty by the respondents, as confirmed by the Asst. Commissioner. Since the tax along with interest was paid before any show cause notice was issued, as per Section 73(3) of the Act and relevant Circular, the penalties were rightly vacated due to the absence of fraud or willful intention on the part of the respondents. en-us Fri, 05 Feb 2010 00:00:00 +0530 Wed, 27 Oct 2010 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77174 The appeal by the Revenue against penalties imposed on the respondents for failure to pay service tax on services provided under the 'authorised service station' category was dismissed. The Commissioner (Appeals) found no willful suppression of facts or intention to evade payment of duty by the respondents, as confirmed by the Asst. Commissioner. Since the tax along with interest was paid before any show cause notice was issued, as per Section 73(3) of the Act and relevant Circular, the penalties were rightly vacated due to the absence of fraud or willful intention on the part of the respondents. Case-Laws Service Tax Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77174