https://www.taxtmi.com/caselaws?id=371734 The appellant was found not liable for penalty under Section 78 for non-payment of Service Tax on Man Power Supply Service. The appellant had paid the Service Tax with interest promptly after an audit revealed the issue. The court determined that there was no suppression of facts and the non-payment was due to a genuine belief that the service provided to a Special Economic Zone unit was not taxable. As a result, the penalty under Section 78 was set aside, and the demand for Service Tax and interest was upheld in favor of the appellant. en-us Fri, 12 Oct 2018 00:00:00 +0530 Mon, 10 Dec 2018 09:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371734 The appellant was found not liable for penalty under Section 78 for non-payment of Service Tax on Man Power Supply Service. The appellant had paid the Service Tax with interest promptly after an audit revealed the issue. The court determined that there was no suppression of facts and the non-payment was due to a genuine belief that the service provided to a Special Economic Zone unit was not taxable. As a result, the penalty under Section 78 was set aside, and the demand for Service Tax and interest was upheld in favor of the appellant. Case-Laws Service Tax Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371734