Penalty u/s 78 - suppression with intent to evade payment of ...
No Penalty Imposed for Service Tax Evasion u/s 78 Due to Prompt Payment and Lack of Intent.
April 24, 2018
Case Laws Service Tax AT
Penalty u/s 78 - suppression with intent to evade payment of service tax - appellant has immediately paid the amount of service tax alongwith interest - It shows that there was no positive act of suppression on the part of the appellant - no penalty - AT
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