No Penalty Justified: Full Service Tax Paid Pre-Notice, No Intent to Evade, Sections 77 & 78 Not Applicable.

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....Levy of penalty u/s penalty u/s 77 and Section 78 - the appellant has paid the entire service tax before issue of show cause notice. Therefore, intention to evade service tax is absent in the present case. Therefore, there was no case for issue of show cause notice and, therefore, there would not have been occasion to propose imposition of penalty. - AT....