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2013 (12) TMI 732 - AT - Service TaxPenalty u/s 76, 77 and 78 - Service provided by foreign parties - Suppression of tax - Held that:- The appellant says that it is registered soon after the amendment of law. There is no intention of evasion patent from orders but there was delay in payment of Service Tax. It appears that under bona fide mistake and due to confusion of law there was delay. We are unable to find the manner how suppression has occurred. For no finding in that regard in the revisional order, the revisional order appears to have preconceived imposition of penalty without assigning the reason for justification of levy - Following decision of Continental Foundation Jt. Venture [2007 (8) TMI 11 - SUPREME COURT OF INDIA ] - Decided in favour of assessee.
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