2019 (2) TMI 1104

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..... ce Act, 1994, ibid. This makes that for every default, penalty under Section 78 is not automatic. In the case on hand, much before the issuance of show cause notice the assessee has paid the taxes along with applicable interest and there is no dispute on this. In the orders of the lower authorities, the Revenue has but for reiterating the wordings in the Section itself, has not gone beyond that .....

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..... t appellate authority has dismissed the appeal without going into the merits by holding that the appeal does not merit interference as regards the penalty imposed under Section 78 of the Finance Act, 1994, and thereby upheld the order of the original authority in toto. Ld. Advocate submits that the allegation of suppression of facts is incorrect and the appellant had paid the entire service tax wi .....

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..... on 78 of the Act ibid. 4. I have carefully considered the rival submissions and gone through various decisions relied on by the Ld. Advocate. Section 78 of the Finance Act, 1994 envisages two situations viz. 1. failure to pay service tax and 2. for reasons of fraud, suppression etc. Further, non-payment or short payment of service tax as the case may be is for the reason of fraud or collusion e .....

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