Tax Non-Payment Case: No Evidence of Deliberate Suppression by Appellant, Burden of Proof Not Met by Department.

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....Non-payment of service tax - payment made on being pointed out - suppression of facts or not - the burden of proving the alleged suppression is on the Department and the same has to be proved by way of cogent evidence about some positive act on the part of appellant to not to discharge his liability. There is no such evidence on record.....