https://www.taxtmi.com/caselaws?id=365353 The High Court found that the respondent's failure to pay service tax on the TDS amount constituted wilful suppression with intent to evade tax. The Court rejected the respondent's claim of a software error, reinstated the penalty under Section 78, and allowed a 25% reduction if paid within 30 days. The judgment emphasizes compliance with statutory requirements and the repercussions of manipulating accounts to avoid tax obligations. en-us Fri, 10 Aug 2018 00:00:00 +0530 Tue, 06 Nov 2018 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365353 The High Court found that the respondent's failure to pay service tax on the TDS amount constituted wilful suppression with intent to evade tax. The Court rejected the respondent's claim of a software error, reinstated the penalty under Section 78, and allowed a 25% reduction if paid within 30 days. The judgment emphasizes compliance with statutory requirements and the repercussions of manipulating accounts to avoid tax obligations. Case-Laws Service Tax Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365353