No Penalty Imposable u/s 78A of Finance Act when There is No Evidence Brought on Record to Establish Suppression of Fact [Read Order]

By Shabna Rahim - On October 5, 2023 7:30 pm - 2 mins read
No Penalty - Penalty - Finance Act - Evidence - Fact - No Penalty Imposable - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no penalty shall be imposed under section 78A of the Finance Act,1994 when there was no evidence brought on record to establish suppression of fact.  Mahendra Kumar Anchalia, the appellant assessee engaged in providing Works Contract Services by way of…

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