https://www.taxtmi.com/caselaws?id=381612 The Court upheld the penalty imposition under Section 78 of the Finance Act, 1994, on the appellant for deliberate non-payment of service tax despite awareness of tax liability, citing financial difficulties as the reason. The appellant's argument against penalty based on lack of willful suppression was rejected, with the Court emphasizing the intentional contravention to evade tax payment. The Court dismissed the appeal, finding no substantial question of law and affirming the Tribunal's penalty order. en-us Tue, 11 Jun 2019 00:00:00 +0530 Fri, 14 Jun 2019 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381612 The Court upheld the penalty imposition under Section 78 of the Finance Act, 1994, on the appellant for deliberate non-payment of service tax despite awareness of tax liability, citing financial difficulties as the reason. The appellant's argument against penalty based on lack of willful suppression was rejected, with the Court emphasizing the intentional contravention to evade tax payment. The Court dismissed the appeal, finding no substantial question of law and affirming the Tribunal's penalty order. Case-Laws Service Tax Tue, 11 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381612