https://www.taxtmi.com/caselaws?id=363222 Penalty was held unsustainable where the assessee had already paid the service tax and continued filing returns, and the record showed no material indicating suppression of facts, fraud, or wilful misstatement. In the absence of proof of culpable conduct with intent to evade tax, the penal provision could not be invoked. The penalty was therefore set aside in favour of the assessee. en-us Mon, 05 Mar 2018 00:00:00 +0530 Tue, 10 Jul 2018 07:31:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363222 Penalty was held unsustainable where the assessee had already paid the service tax and continued filing returns, and the record showed no material indicating suppression of facts, fraud, or wilful misstatement. In the absence of proof of culpable conduct with intent to evade tax, the penal provision could not be invoked. The penalty was therefore set aside in favour of the assessee. Case-Laws Service Tax Mon, 05 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363222