https://www.taxtmi.com/caselaws?id=333775 Penalty under the service tax provisions was not sustainable where the record did not establish suppression of facts or contumacious conduct. The assessee-hospital had rendered taxable health services, but the revenue first obtained information from the insurer and the assessee then disclosed the higher turnover on enquiry. On those facts, invocation of the extended period and penalties under Sections 70, 77 and 78 were not justified, and the appellate authority's deletion of the penalties was upheld. en-us Fri, 12 Aug 2016 00:00:00 +0530 Mon, 24 Oct 2016 10:06:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333775 Penalty under the service tax provisions was not sustainable where the record did not establish suppression of facts or contumacious conduct. The assessee-hospital had rendered taxable health services, but the revenue first obtained information from the insurer and the assessee then disclosed the higher turnover on enquiry. On those facts, invocation of the extended period and penalties under Sections 70, 77 and 78 were not justified, and the appellate authority's deletion of the penalties was upheld. Case-Laws Service Tax Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333775