2010 (7) TMI 604

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..... f service tax - However, mere non-inclusion is not sufficient to hold that the assessees had suppressed such non-inclusion - Revenue is required to shown that the assessees had knowledge that they were required to include the above elements and still did not do so - Held that: section 78 penalty is not attracted and accordingly set aside the same and allow the appeal in favour of assessee. - ST/1 .....

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..... tax. However, mere non-inclusion is not sufficient to hold that the assessees had suppressed such non-inclusion what is required to be shown by the Revenue is that the assessees had knowledge that they were required to include the above elements and still did not do so. This is missing in the present case. I, therefore, agree with the assessees that Section 78 penalty is not attracted and accor .....

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