https://www.taxtmi.com/caselaws?id=76931 Penalty under Section 78 of the Finance Act, 1994 is not sustainable unless the Revenue proves suppression of facts or wilful misstatement with intent to evade service tax by cogent evidence. Here, the assessee had voluntarily obtained registration, paid tax, and corresponded with the department on liability, and no material supported the allegation of evasion. The appellate finding of no suppression was not displaced by the Revenue, so the penalty was correctly waived. en-us Mon, 17 Aug 2009 00:00:00 +0530 Thu, 29 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76931 Penalty under Section 78 of the Finance Act, 1994 is not sustainable unless the Revenue proves suppression of facts or wilful misstatement with intent to evade service tax by cogent evidence. Here, the assessee had voluntarily obtained registration, paid tax, and corresponded with the department on liability, and no material supported the allegation of evasion. The appellate finding of no suppression was not displaced by the Revenue, so the penalty was correctly waived. Case-Laws Service Tax Mon, 17 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76931