No Penalty u/s 78 of Finance Act in absence of Misrepresentation or Suppression of fact to Evade Payment of Service Tax: CESTAT [Read Order]

No -Penalty - Finance -Act - Misrepresentation - Suppression - fact - Evade- Payment - Service- Tax-CESTAT-TAXSCAN

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that no penalty under 78 of  Finance Act, 1994 in absence of misrepresentation or suppression of  fact to evade payment of service tax. Scaria Thomas & Co, the appellant are engaged in the construction service under the category of finishing and…

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