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2017 (3) TMI 613
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....per: Sulekha Beevi, C.S.] 1. The above case is filed by department against the order passed by the (Appeals) who set aside the penalty of Rs. 12,05,423/- imposed under Section 78 of Finance Act, 1904. 2. The appellant which is sole proprietary concern was Issued a show cause notice alleging non-payment of service tax on Erection commissioning and Installation services. After due process of l....
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....ollected service tax from the service respondent but has not filed any ST-3 returns. That Commissioner (Appeals) then has given weight to the arguments put forward by the respondent herein that he was not aware about the requirement for filing returns and it happened only due to wrong advice given by their accountant and ignorance of law. That as there is no mens rea for the alleged non-payment of....
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....is a person with very less education and has pleaded ignorance of provisions of law of service tax and has pleaded that such high penalty under Section 78 may not be imposed tor the reason that there IS no deliberate suppression with intent to evade payment of service tax. The Commissioner (Appeals) has considered the submissions raised by the respondent and has concluded that there no evidence of....