In the absence of requisite mens rea to evade payment of service tax penalty can not be imposed

Appeal by revenue against the order of Tribunal setting aside penalties under Sections 76 and 78 of the Finance Act, 1994 – The Tribunal has recorded a finding of fact that the assessee did not have the requisite mens rea to evade payment of service tax- The assessee had duly paid the service tax with interest and also made full and true disclosure in the return- The finding so recorded is not shown to be in any manner perverse – No substantial question of law arises.  Appeal dismissed. IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH S.T.A. No. 2 of 2011 (O&M) COMMISSI...