https://www.taxtmi.com/caselaws?id=337020 Non-cooperation with investigation, withholding of primary records, and mismatch between recorded receipts, balance sheets, and ST-3 returns supported a finding of deliberate suppression with intent to evade service tax. Bona fide calculation error was rejected on the facts. The benefit of reduced mandatory penalty of 25% was held unavailable because the statutory conditions for such reduction were not satisfied, and the earlier contrary Gujarat view was treated as no longer good law. The penalty was therefore sustained and the challenge failed. en-us Thu, 15 Dec 2016 00:00:00 +0530 Tue, 05 Sep 2017 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337020 Non-cooperation with investigation, withholding of primary records, and mismatch between recorded receipts, balance sheets, and ST-3 returns supported a finding of deliberate suppression with intent to evade service tax. Bona fide calculation error was rejected on the facts. The benefit of reduced mandatory penalty of 25% was held unavailable because the statutory conditions for such reduction were not satisfied, and the earlier contrary Gujarat view was treated as no longer good law. The penalty was therefore sustained and the challenge failed. Case-Laws Service Tax Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337020