https://www.taxtmi.com/caselaws?id=766812 Penalty under Section 78 of the Finance Act, 1994 was held not to be warranted because the record showed departmental awareness of the activity through an earlier show cause notice and subsequent payment of service tax and interest. The dispute was treated as one primarily relating to quantum of tax, not deliberate suppression with intent to evade, so the statutory basis for invoking penal consequences was not made out. The department's challenge to deletion of the penalty failed. en-us Mon, 17 Feb 2025 00:00:00 +0530 Wed, 05 Mar 2025 07:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766812 Penalty under Section 78 of the Finance Act, 1994 was held not to be warranted because the record showed departmental awareness of the activity through an earlier show cause notice and subsequent payment of service tax and interest. The dispute was treated as one primarily relating to quantum of tax, not deliberate suppression with intent to evade, so the statutory basis for invoking penal consequences was not made out. The department's challenge to deletion of the penalty failed. Case-Laws Service Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766812