https://www.taxtmi.com/caselaws?id=30159 In a service tax matter involving suppression of taxable value, pre-notice payment of tax was treated as a mitigating factor, but it did not fully absence of intent to evade because the record showed suppression of high-value ticket sales and payment only after departmental investigation. On that basis, the penalty under Section 76 was set aside, while the penalty under Section 78 was reduced in view of the earlier payment and the surrounding circumstances. The decision illustrates that pre-show-cause payment can lessen penal consequences, but it does not automatically negate suppression-based liability. en-us Wed, 13 Feb 2008 00:00:00 +0530 Wed, 22 Oct 2008 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30159 In a service tax matter involving suppression of taxable value, pre-notice payment of tax was treated as a mitigating factor, but it did not fully absence of intent to evade because the record showed suppression of high-value ticket sales and payment only after departmental investigation. On that basis, the penalty under Section 76 was set aside, while the penalty under Section 78 was reduced in view of the earlier payment and the surrounding circumstances. The decision illustrates that pre-show-cause payment can lessen penal consequences, but it does not automatically negate suppression-based liability. Case-Laws Service Tax Wed, 13 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30159