https://www.taxtmi.com/caselaws?id=392311 The Tribunal upheld the impugned Order-in-Original, confirming the demand for non-payment of service tax, penalties under Section 78 and Section 77 of the Finance Act, 1994, totaling &8377; 1,85,41,395/- and &8377; 3,000/- respectively. The appellant's argument that penalties should be set aside under Sub-section (3) of Section 73 as tax and interest were paid before the show cause notice was rejected. The Tribunal found that since the appellant had not filed returns or paid the tax until after an enquiry was initiated, the suppression of facts exception applied, leading to the dismissal of the appeal. en-us Wed, 10 Jul 2019 00:00:00 +0530 Tue, 18 Feb 2020 11:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392311 The Tribunal upheld the impugned Order-in-Original, confirming the demand for non-payment of service tax, penalties under Section 78 and Section 77 of the Finance Act, 1994, totaling &8377; 1,85,41,395/- and &8377; 3,000/- respectively. The appellant's argument that penalties should be set aside under Sub-section (3) of Section 73 as tax and interest were paid before the show cause notice was rejected. The Tribunal found that since the appellant had not filed returns or paid the tax until after an enquiry was initiated, the suppression of facts exception applied, leading to the dismissal of the appeal. Case-Laws Service Tax Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392311