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2017 (1) TMI 1503 - HC - Service TaxPenalties u/s 76, 77 and 78 - mandap keeper service - amenities furnished at the Mandap - Held that: - neither the Commissioner (Appeals) nor the CESTAT record a finding to the effect that there was suppression with the intent of evading tax. A bonafide omission will not lead to a conclusion of suppression under Section 78 of the Act. It is a settled proposition that intention of the assessee to suppress must be established in the absence of which no penalty will lie under under Section 78 of the Act - penalty not levied - appeal allowed - decided in favor of appellant.
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