Service tax Penalty to be waived off when there exists no mala-fide intentions of assessee for non-payment of ST

CESTAT, NEW DELHI BENCH Hindustan Aeronautics Ltd. Versus Commissioner of Central Excise, Lucknow FINAL ORDER NO. ST/A/351/2012-CUS. APPEAL NO. ST/641 OF 2008 APRIL 9, 2012 ORDER Archana Wadhwa, Judicial Member Applicant is a Govt. of India undertaking engaged in the manufacture, repair and overhaul of aircrafts of India Air Force, Army, Coast Guard and navy under the Ministry of Defence, Govt. of India. Service Tax of Rs. 3,77,09,729/- stands confirmed against them along with imposition of penalty of identical amount and penalties of Various amounts under various sections of ...