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2018 (7) TMI 699 - AT - Service TaxPenalty u/s 78 of FA - GTA Services - no suppression of facts with intent to evade duty - Held that:- It has to be noted that the original authority has not imposed any penalty u/s.78, though the demand was confirmed. There is no discussion by the original authority that there was any suppression of facts with intention to evade payment of tax on the part of the appellant. In the absence of such evidence, the penalty imposed u/s.78 cannot sustain - Further, during the relevant period, there was much confusion as to whether service tax under GTA would be applicable to the appellant and the issue being interpretational one, penalty cannot sustain. In K.Gopalakrishnan vs CCE, Chennai [2017 (1) TMI 1503 - MADRAS HIGH COURT], it was held by the Hon’ble High Court that the suppression of facts with intention to evade payment of service tax has to be established for imposing penalty u/s.78 of the Act. Appeal allowed - decided in favor of appellant.
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