https://www.taxtmi.com/caselaws?id=340155 The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Section 78 for non-payment of service tax on a reverse charge basis. The decision emphasized the necessity of evidence and justification for penalties in tax matters, stating that mere detection by officers does not establish grounds for fraud or suppression. The Tribunal found no justification for imposing an equal penalty since the appellant had already paid the full service tax liability and interest before the show cause notice was issued. en-us Tue, 31 Jan 2017 00:00:00 +0530 Thu, 16 Mar 2017 08:29:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340155 The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Section 78 for non-payment of service tax on a reverse charge basis. The decision emphasized the necessity of evidence and justification for penalties in tax matters, stating that mere detection by officers does not establish grounds for fraud or suppression. The Tribunal found no justification for imposing an equal penalty since the appellant had already paid the full service tax liability and interest before the show cause notice was issued. Case-Laws Service Tax Tue, 31 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340155