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2014 (4) TMI 638 - AT - Service TaxDemand of service tax - Consulting Engineer's Service - Undervaluation - Held that:- In the absence of documentary evidence, there cannot be any presumption in favour of the appellant that the consideration received was for other than the Consulting Engineers Service. In the Books of Account, the consideration received has been shown as income under Engineering Consultancy Service. Therefore, if the appellant wanted to claim exclusion of the consideration received for the purpose of levy of Service tax, it was their responsibility to show by way of documentary evidence that the consideration received was not by way of Engineering Consultancy but for other services rendered. As regards the penalty imposed under Section 78, Section 78 envisages imposition of penalty on account of fraud, collusion, suppression, willful mis-statement of facts and contravention of any of the provisions of the Act with an intent to evade payment of tax. If these elements are present, penalty can be imposed under Section 78. In the present case, the charge against the appellant is that in the Returns filed for the respective periods, the appellant did not disclose receipt of the consideration for the services rendered and that would clearly amount to willful mis-statement of facts. Therefore, penalty under Section 78 is correctly imposable on the appellant - Decided against assessee.
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