https://www.taxtmi.com/caselaws?id=468576 Penalty under section 78 of the Finance Act, 1994 was held unsustainable where service tax liability on intermediary service was not disputed and the demand, along with penalty under section 77, was sustained. The decisive question was whether the facts showed deliberate suppression or intent to evade. Voluntary disclosure by the assessee during investigation, followed by invocation of the SVLDRS scheme on the same issue, negatived any inference of contumacious conduct. On that basis, the penalty under section 78 was set aside. en-us Fri, 12 Dec 2025 00:00:00 +0530 Wed, 13 May 2026 21:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468576 Penalty under section 78 of the Finance Act, 1994 was held unsustainable where service tax liability on intermediary service was not disputed and the demand, along with penalty under section 77, was sustained. The decisive question was whether the facts showed deliberate suppression or intent to evade. Voluntary disclosure by the assessee during investigation, followed by invocation of the SVLDRS scheme on the same issue, negatived any inference of contumacious conduct. On that basis, the penalty under section 78 was set aside. Case-Laws Service Tax Fri, 12 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468576