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2010 (7) TMI 604 - CESTAT, CHENNAIPenalty - Suppression of facts - Non-inclusion of electricity charges collected by the assessee’s customers and non-inclusion of the cost of cooking gas and firewood supplied to customers should be treated as suppression of facts with the intention to evade payment of service tax - However, mere non-inclusion is not sufficient to hold that the assessees had suppressed such non-inclusion - Revenue is required to shown that the assessees had knowledge that they were required to include the above elements and still did not do so - Held that: section 78 penalty is not attracted and accordingly set aside the same and allow the appeal in favour of assessee.
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