https://www.taxtmi.com/caselaws?id=382640 Non-registration and non-payment of service tax, supported by the manager's admission and the appellant's own records, established suppression and liability to penalty under Section 78 of the Finance Act, 1994. Financial difficulty was not accepted as a valid excuse for failure to register. The admission required no further proof under Section 58 of the Indian Evidence Act, 1872. As the demand was based on the appellant's maintained records, the first proviso to Section 78(1) applied, so the penalty was confined to 50% of the tax liability. en-us Fri, 05 Jul 2019 00:00:00 +0530 Mon, 08 Jul 2019 06:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382640 Non-registration and non-payment of service tax, supported by the manager's admission and the appellant's own records, established suppression and liability to penalty under Section 78 of the Finance Act, 1994. Financial difficulty was not accepted as a valid excuse for failure to register. The admission required no further proof under Section 58 of the Indian Evidence Act, 1872. As the demand was based on the appellant's maintained records, the first proviso to Section 78(1) applied, so the penalty was confined to 50% of the tax liability. Case-Laws Service Tax Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382640