https://www.taxtmi.com/highlights?id=44090 Levy of penalty - Mere non-payment or short payment for a particular period even till the time audit is not sufficient to prove the grave allegations as are contained in sub-section (4). It is rather the onus of Department to come forward to give some evidence of positive act on part of the appellant proving the appellants intend to evade the tax duty en-us Thu, 24 Jan 2019 17:51:50 +0530 Thu, 24 Jan 2019 17:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44090 Levy of penalty - Mere non-payment or short payment for a particular period even till the time audit is not sufficient to prove the grave allegations as are contained in sub-section (4). It is rather the onus of Department to come forward to give some evidence of positive act on part of the appellant proving the appellants intend to evade the tax duty Highlights Service Tax Thu, 24 Jan 2019 17:51:50 +0530 https://www.taxtmi.com/highlights?id=44090