https://www.taxtmi.com/caselaws?id=385186 Penalty under section 78 of the Finance Act, 1994 requires evidence of suppression of facts or intent to evade tax; mere non-registration, non-filing of returns or non-payment was held insufficient, so the equivalent penalty was set aside. Where the commission received was shown to be inclusive of service tax, the tax liability had to be computed on a cum-tax basis, and denial of that benefit was set aside. The remaining service tax liability and interest were left undisturbed. en-us Fri, 30 Aug 2019 00:00:00 +0530 Sat, 31 Aug 2019 08:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385186 Penalty under section 78 of the Finance Act, 1994 requires evidence of suppression of facts or intent to evade tax; mere non-registration, non-filing of returns or non-payment was held insufficient, so the equivalent penalty was set aside. Where the commission received was shown to be inclusive of service tax, the tax liability had to be computed on a cum-tax basis, and denial of that benefit was set aside. The remaining service tax liability and interest were left undisturbed. Case-Laws Service Tax Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385186