As there was no proof furnished by the department that ...
Appellant's Voluntary Tax Payment Makes Section 78 Penalty Unjust Due to Lack of Suppression Evidence.
January 3, 2019
Case Laws Service Tax AT
As there was no proof furnished by the department that suppression had taken place and finding reveals that appellant had started voluntarily paying the service tax, penalty of equivalent amount under Section 78 of the Act would be a travesty of justice.
View Source