https://www.taxtmi.com/caselaws?id=76445 Service tax demand was undisputed, but the Tribunal found that penalties under sections 76, 77 and 78 were unsustainable because suppression was not established. A statement relied on by the department, recorded after payment of tax and interest, did not prove that the assessee had prior knowledge of the liability and still failed to register or pay tax. On those facts, the extended period could not be invoked for penalty purposes, and the penalties were set aside in favour of the assessee. en-us Fri, 18 Dec 2009 00:00:00 +0530 Tue, 31 Aug 2010 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76445 Service tax demand was undisputed, but the Tribunal found that penalties under sections 76, 77 and 78 were unsustainable because suppression was not established. A statement relied on by the department, recorded after payment of tax and interest, did not prove that the assessee had prior knowledge of the liability and still failed to register or pay tax. On those facts, the extended period could not be invoked for penalty purposes, and the penalties were set aside in favour of the assessee. Case-Laws Service Tax Fri, 18 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76445