https://www.taxtmi.com/caselaws?id=213842 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 76 of the Finance Act, 1994, due to a minor discrepancy in service tax payment attributed to clerical errors. The Tribunal invoked Section 80 of the Finance Act, 1994, considering the appellant's prompt rectification and the insignificant nature of the short-payment compared to the overall tax paid. The appeal was allowed, providing consequential relief, and the stay petition and application for condonation of delay were disposed of. en-us Mon, 06 Jun 2011 00:00:00 +0530 Tue, 11 Sep 2012 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213842 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 76 of the Finance Act, 1994, due to a minor discrepancy in service tax payment attributed to clerical errors. The Tribunal invoked Section 80 of the Finance Act, 1994, considering the appellant's prompt rectification and the insignificant nature of the short-payment compared to the overall tax paid. The appeal was allowed, providing consequential relief, and the stay petition and application for condonation of delay were disposed of. Case-Laws Service Tax Mon, 06 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213842