Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
Service tax demand on income shown in Income Tax Return - Suppression of facts and contravention of Act/Rules with intent to evade tax - Extended period of limitation rightly invoked as appellant filed ST-3 Returns without fully disclosing taxable value - Differential value learnt from Income Tax Department - Penalty u/ss 78 and 77 upheld along with interest - No merits to interfere with impugned order - Appeal dismissed.
Service tax demand on income shown in Income Tax Return - Suppression of facts and contravention of Act/Rules with intent to evade tax - Extended period of limitation rightly invoked as appellant filed ST-3 Returns without fully disclosing taxable value - Differential value learnt from Income Tax Department - Penalty u/ss 78 and 77 upheld along with interest - No merits to interfere with impugned order - Appeal dismissed.
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