https://www.taxtmi.com/caselaws?id=34357 A penalty order under service tax law was held unsustainable because it did not record any finding on suppression of facts or misrepresentation with intent to evade tax, which was the foundational requirement for applying the penalty principle relied on. In the absence of that determination, the lesser-penalty reasoning could not stand. The matter was remanded for fresh consideration, and the assessee was to be heard before the penalty issue was reconsidered by the appellate authority. en-us Wed, 12 Aug 2009 00:00:00 +0530 Tue, 11 May 2010 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34357 A penalty order under service tax law was held unsustainable because it did not record any finding on suppression of facts or misrepresentation with intent to evade tax, which was the foundational requirement for applying the penalty principle relied on. In the absence of that determination, the lesser-penalty reasoning could not stand. The matter was remanded for fresh consideration, and the assessee was to be heard before the penalty issue was reconsidered by the appellate authority. Case-Laws Service Tax Wed, 12 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34357