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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Penalty u/s 78 of FA - apart from a mere sentence that there is ...


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

August 8, 2018

Case Laws     Service Tax     AT

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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