No Penalty Imposed: Appellant Pays Service Tax Promptly, No Evasion Intent Found u/s 78 Finance Act.

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....Penalty u/s 78 of FA - Tax paid on being pointed out - The conduct of the appellant of prompt payment of Service Tax immediately after gaining knowledge about its liability to pay Service Tax, is sufficient reason to believe that the appellant did not have an intention to evade the payment of Service Tax - No penalty.....