2018 (11) TMI 921

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....s): Mr. Harvinder Singh, A.R. ORDER Per Ashok Jindal : The appellant is in appeal against the impugned order praying for reduction of penalty in terms of Section 78 of the Finance Act, 1994. 2. The facts of the case are that during the investigation, it was found that the appellant is providing taxable services of GTA and supply of tangible goods services and not paying service tax and....

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....ed or paid, or has been shortlevied or short-paid, or erroneously refunded, by reason of fraud or collusion or wilful mis-statement or suppression of facts or contravention of any of the provisions of this Chapter or of the rules made thereunder with the intent to evade payment of service tax, the person who has been served notice under the proviso to sub-section (1) of section 73 shall, in additi....