https://www.taxtmi.com/caselaws?id=444002 Commission income not disclosed in monthly returns had to be reported even if the assessee believed it was exempt, and the failure to make proper disclosure supported invocation of the extended limitation period. The assessee's claim that tax was unpaid due to financial hardship did not negate the apparent awareness of liability or the deliberate non-payment and non-disclosure. On these facts, the plea of absence of mens rea was rejected, and the service tax demand together with the penalty under Section 78 was upheld. en-us Mon, 18 Sep 2023 00:00:00 +0530 Sat, 07 Oct 2023 08:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444002 Commission income not disclosed in monthly returns had to be reported even if the assessee believed it was exempt, and the failure to make proper disclosure supported invocation of the extended limitation period. The assessee's claim that tax was unpaid due to financial hardship did not negate the apparent awareness of liability or the deliberate non-payment and non-disclosure. On these facts, the plea of absence of mens rea was rejected, and the service tax demand together with the penalty under Section 78 was upheld. Case-Laws Service Tax Mon, 18 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444002