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2015 (6) TMI 697 - HC - Service TaxPenalty u/s 76 - Whether Sections 76 and 80 of the Finance Act, 1994 as amended warrant levy of penalty equal to amount of Service Tax by way of mandatory condition or any discretion is left with the authorities for imposing such penalty - Held that:- This is a case of deliberate suppression of facts with a willful intention to evade payment of Service Tax and the evasion would not have come to light but for the investigation conducted by the Officers. On a revision, the Commissioner (Appeals) initiated penalty proceedings and imposed penalty. The said order was confirmed by the Tribunal following the decision of the Supreme Court in the case of Union of India Vs. Dharmendra Textile Processors reported in [2008 (9) TMI 52 - SUPREME COURT], which cannot be faulted with. When there is a deliberate suppression, the provision mandates imposition of penalty. Hence, we find no reason why the Authorities should depart from imposing such penalty as mandated by the provisions of the Act. - Decision in the case of Dhandayuthapani Canteen - Vs - Customs, Excise and Service Tax Appellate Tribunal [2015 (1) TMI 812 - MADRAS HIGH COURT] followed - Decided against assessee.
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