Waiver of Penalty for Service Tax Payment Not Applicable if Willful Evasion u/s 73(4) is Proven.

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....Waiver of penalty - service tax has been deposited before issuance of show cause notice u/s 73(3) - where there was wilful contravention of the provisions with a view to evade payment of service tax, provisions of sub-section 3 would not apply, in view of the provisions of sub-section 4 of Section 73 - AT....