https://www.taxtmi.com/caselaws?id=75781 The Tribunal upheld the Commissioner (Appeals)'s decision to set aside the penalty under section 78, emphasizing the absence of mala fide intention to evade tax by the Respondents. The Revenue's appeal challenging this decision was rejected, affirming the Commissioner (Appeals)'s order regarding the service tax liability for Multi-System Operator (MSO) and Internet Advertisement Service, as well as the assessment of short payment of service tax and irregular input service credit availed. en-us Mon, 11 May 2009 00:00:00 +0530 Sun, 08 May 2011 13:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75781 The Tribunal upheld the Commissioner (Appeals)'s decision to set aside the penalty under section 78, emphasizing the absence of mala fide intention to evade tax by the Respondents. The Revenue's appeal challenging this decision was rejected, affirming the Commissioner (Appeals)'s order regarding the service tax liability for Multi-System Operator (MSO) and Internet Advertisement Service, as well as the assessment of short payment of service tax and irregular input service credit availed. Case-Laws Service Tax Mon, 11 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75781