CESTAT: Fraud, Wilful Misstatement, Suppression, Or Intent To Evade Service Tax Is Sine Qua Non For Levying Penalty Under Sec 78 Finance Act, 1994

Tuticorin Sri Subramanya Swami Mahamai Paribalana Sangam vs Commissioner of GST & Central Excise [Decided on May 26, 2026]