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2024 (1) TMI 518 - CESTAT HYDERABADLevy of penalty u/s 78 of FA - Suppression of facts and allegation of fraud, existing or not - HELD THAT:- There is no allegation of fraud or suppression, save and accept, that had the audit, not taken notice of the errors in the computation of taxes, the same would have gone unnoticed. Further, we find from the facts on record that the appellant have deposited almost all the taxes with interest before issue of the show cause notice, without any protest. In this view of the matter, there is no condition precedent under Section 78 available and accordingly, the appeal is allowed and the penalties set aside.
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