https://www.taxtmi.com/caselaws?id=214241 The appeal by a Government of India undertaking, SBI, regarding a show cause notice alleging short levy of service tax was successful. The Commissioner (Appeals) reduced penalties and confirmed short payment for only one specific year, finding excess service tax paid in some years and calculation errors in one year. The judge invoked Section 80 to set aside the penalty under Section 76, considering the excess payments made and no intention to evade tax. Penalties under Sections 76 and 77 were addressed differently, with the penalty under Section 76 being set aside. en-us Thu, 29 Sep 2011 00:00:00 +0530 Thu, 23 Aug 2012 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214241 The appeal by a Government of India undertaking, SBI, regarding a show cause notice alleging short levy of service tax was successful. The Commissioner (Appeals) reduced penalties and confirmed short payment for only one specific year, finding excess service tax paid in some years and calculation errors in one year. The judge invoked Section 80 to set aside the penalty under Section 76, considering the excess payments made and no intention to evade tax. Penalties under Sections 76 and 77 were addressed differently, with the penalty under Section 76 being set aside. Case-Laws Service Tax Thu, 29 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214241