Penalty Under Finance Act Section 78 Overturned Due to Lack of Evidence on Service Tax Suppression Claims.

Penalty u/s 78 of FA - apart from a mere sentence that there is prima facie case of suppression of facts and intention to evade payment of service tax, there is no evidence discussed in the impugned order as to what is the suppression on the part of the appellant. - No penalty. .....

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