https://www.taxtmi.com/caselaws?id=376399 The tribunal ruled in favor of the appellant, holding that there was no evidence of deliberate evasion or fraud. The appellant promptly paid the service tax upon discovery, and the authorities failed to establish malafide intention or suppression. As a result, the tribunal concluded that Section 78 of the Finance Act, 1994, was not applicable. The tax liability with interest already paid was upheld, but the penalty was waived, allowing the appeal on those terms. en-us Thu, 21 Feb 2019 00:00:00 +0530 Fri, 08 Mar 2019 08:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376399 The tribunal ruled in favor of the appellant, holding that there was no evidence of deliberate evasion or fraud. The appellant promptly paid the service tax upon discovery, and the authorities failed to establish malafide intention or suppression. As a result, the tribunal concluded that Section 78 of the Finance Act, 1994, was not applicable. The tax liability with interest already paid was upheld, but the penalty was waived, allowing the appeal on those terms. Case-Laws Service Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376399