Penalties for Non-Payment of Service Tax on Overseas Services Set Aside Due to No Intent to Evade Payment.

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....Imposition of penalties under Section 78 & 77(1a) and 77(2) of the Finance Act, 1994 - Taxable services of 'Erection, Commissioning or Installation' service received from outside India - No intention of assessee for non-payment of service tax - penalty set aside - AT....