2019 (6) TMI 1683

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....Jaiswal, Chirag Mehta, both Advocates. For the Respondent : Shri S. Mukhopadhyay, Authorized Representative. ORDER PER P.K. CHOUDHARY : The instant appeal has been filed by M/s. Coal India Limited against demand of service tax under the category of Management Consultancy services for the period 2002-03 to 2007-08 alongwith interest under Section 75 of the Finance Act, 1994 and penalty ....

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....s did not pay the tax. However, the appellant paid the entire service tax alongwith interest and informed the Service Tax Department before the issuance of the impugned Show Cause Notice dated 20.10.2008. 3. Sri Avishek Jaiswal and Sri Chirag Mehta, Advocates, appeared for the appellant and Sri S. Mukhopadhyay, Supdt (A.R.) appeared for the Revenue. 4. The Ld. Advocate appearing for the appe....

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....t be said to have any intention to evade payment of duty. 5. The Ld. Departmental Representative supported the findings of the Ld. Commissioner and stated that the appellant did not deliberately pay the service tax amount and proceeded to pay only after the initiation of audit proceedings when the fact of non-payment came to the knowledge of the department. He prayed that the appeal filed by th....