Appellant denied penalty waiver for intentionally hiding facts to evade service tax u/s 73(3)(4).

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....Waiver of penalty - appellant-assessee suppressed the facts from the Revenue with an intention to evade payment of service tax and when when there are malafides proved on the part of the appellant-assessee, they would not be entitled to take the benefit of provisions of Section 73(3)(4) ibid. - AT....