Penalty u/s 78 - absence of mens rea or not? - Had the appellant acted under bonafide belief, then they...

Penalty u/s 78 - absence of mens rea or not? - Had the appellant acted under bonafide belief, then they ought to have cooperated in the investigation. But it has come on record that they did not corporate with the department nor produced the record for quantification of service tax liability - demand confirmed. .....

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