No penalty if no intention to evade service tax & for tax paid before issue of notice

Assam Company India Limited Vs Commissioner of Service Tax (CESTAT Kolkata) Revenue has not brought any evidence to prove that the Appellant has not paid service tax with an intention to evade payment of service tax. On the contrary, the records clearly shows that the moment the liability was pointed out, the Appellant has paid the service tax along with interest on their own, even before issue of the notice. Thus, as per section 73(3), Show Cause Notice need not have been issued in this case. CESTAT also find the provisions of section 80 of the Finance Act 1994 are also applicable in this cas...