2016 (11) TMI 1113

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....t. [Order per: Madhu Mohan Damodhar] I. It appeared to the department that assessee/respondent were providing the service of 'maintenance or repair service' to M/s India Cements Ltd., and evaded payment of service tax without obtaining Registration and had not filed ST 3 returns for the period from 16-06-2005 to 31.12.2006. On being pointed out, the assessee obtained service tax registration....

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....authority under Section 84 of the Finance Act, 1994 asking the appellant to reply as to why penalties under Section 76, 77 & 78 of Finance Act, 1944 should not be imposed for non-payment of service tax with an intention to evade payment of duty. After due process, the Commissioner, Revision authority imposed penalty of Rs. 13,69,226/- under Section 78 of the Finance Act, 1994 and a penalty of Rs. ....

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....994 and ordering waiver of all the penalties imposed. 3. On behalf of the department Ld. AR Sh. P.S. Reddy re-iterated the grounds of appeal. He submitted that the assessee have not discharged service tax as applicable on all the services rendered by them during the impugned period and suppressed material facts with an intention to evade payment of tax. 4. None appeared on behalf of responde....

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....as brought out in specific allegations or evidence to show any malafide activity on the part of the appellant, thus malafide intention is totally absent. Based on these findings only, lower appellate authority has considered the appellant's plea that non-payment was due to ignorance, as reasonable and condonable. 6. It thus emerges that the lower appellate authority has properly analysed the is....