No Service Tax Penalty if Tax & Interest Paid Pre-SCN & No Intent to Evade: CESTAT Hyderabad

Ganesh & Co. Vs Commissioner of GST & Central Excise (CESTAT Hyderabad) The appeal concerns the imposition of penalties under the Finance Act, 1994, on a service provider engaged in Business Auxiliary Services. During an audit, it was found that the appellant had neither registered nor paid service tax for certain periods between August 2006 and March 2008, and had also short-paid tax during September 2008 to December 2009. A Show Cause Notice dated 11.01.2011 demanded service tax along with interest. The adjudicating authority confirmed the demand and imposed penalties under Sections ...