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2017 (12) TMI 963 - AT - Service TaxPenalty u/s 78 of FA - it was alleged that assesse have not paid the service tax on the entire value of taxable services received and also have suppressed/short declared the value of taxable service - Held that: - Commissioner (A) has not imposed any penalty u/s 78 of FA, 1994 on the ground that the assesse has been filing the return periodically and identical issue pertaining to earlier year, the appeal of the assessee is pending - penalty was rightly not imposed as there was no suppression - appeal dismissed - decided against Revenue.
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