No Penalty for Delayed Service Tax Payment Due to Lack of Evidence of Suppression or Concealment by Department.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of penalty - delayed payment of service tax under reverse charge - Except mere allegation of suppression, the Department did not bring any material on record to prove that there was suppression and concealment of facts to evade payment of tax. - No penalty - AT....