https://www.taxtmi.com/caselaws?id=346009 The Tribunal upheld the penalty under Section 78 of the Finance Act 1994 against the appellant for providing taxable services without registration and payment of service tax liability. Despite the appellant's arguments of no wrongful intention and citing a relevant case law, the Tribunal found clear suppression of facts and upheld the penalty due to non-compliance with tax obligations. The Tribunal differentiated a previous case cited by the appellant, emphasizing the suppression found in the present case and affirming the Commissioner (Appeals)'s decision. en-us Tue, 25 Jul 2017 00:00:00 +0530 Sat, 02 Sep 2017 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346009 The Tribunal upheld the penalty under Section 78 of the Finance Act 1994 against the appellant for providing taxable services without registration and payment of service tax liability. Despite the appellant's arguments of no wrongful intention and citing a relevant case law, the Tribunal found clear suppression of facts and upheld the penalty due to non-compliance with tax obligations. The Tribunal differentiated a previous case cited by the appellant, emphasizing the suppression found in the present case and affirming the Commissioner (Appeals)'s decision. Case-Laws Central Excise Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346009