https://www.taxtmi.com/caselaws?id=233727 The Tribunal set aside the Service Tax demand of Rs.1,59,312/- with interest and penalties, ruling in favor of the appellant due to discrepancies in payment justification. The appellant's argument that Service Tax was paid using Central Excise registration was considered, and evidence of payments for the Kandla unit was highlighted. The Tribunal found that the appellant did not pay Service Tax for a specific period with the intent to evade payment, despite claiming confusion and clerical errors. The appeal was allowed in part, with the penalty under Section 78 reduced to the equivalent amount of Service Tax confirmed. en-us Fri, 01 Mar 2013 00:00:00 +0530 Mon, 13 May 2013 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233727 The Tribunal set aside the Service Tax demand of Rs.1,59,312/- with interest and penalties, ruling in favor of the appellant due to discrepancies in payment justification. The appellant's argument that Service Tax was paid using Central Excise registration was considered, and evidence of payments for the Kandla unit was highlighted. The Tribunal found that the appellant did not pay Service Tax for a specific period with the intent to evade payment, despite claiming confusion and clerical errors. The appeal was allowed in part, with the penalty under Section 78 reduced to the equivalent amount of Service Tax confirmed. Case-Laws Service Tax Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233727