2019 (4) TMI 729

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....dent ORDER Per: S.K. Mohanty The appellant has filed this appeal against the impugned order dated 27.02.2018 passed by the learned Commissioner (Appeals), GST & Central Excise, Mumbai. 2. The facts of the case, in brief are that the appellant was registered with the Service Tax authorities for rendering taxable service under the category of "site formation and clearance, excavation, ea....

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....s, with intent to evade payment of tax and the appellant had paid the entire amount of service tax before issuance of the adjudication order. Hence, it is submitted that imposition of penalty under Section 78 of the Act is not justified. 5. The ld. A.R. for Revenue has reiterated the findings recorded in the impugned order. 6. I find that the appellant had paid the entire amount of service t....