https://www.taxtmi.com/caselaws?id=236079 The Tribunal upheld the Adjudicating Authority's decision confirming the appellant's short payment of service tax due to discrepancies in invoicing. It rejected the appellant's argument that the delayed show-cause notice was time-barred, emphasizing the evident suppression of facts. The Tribunal upheld the imposition of penalties under Sections 76 and 78 of the Finance Act, 1994, despite conflicting High Court decisions, citing judicial discipline. Ultimately, the Tribunal reduced the penalty amount to 100% of the service tax demanded, considering the appellant's financial difficulties and partial payment made before the notice. en-us Fri, 23 Nov 2012 00:00:00 +0530 Tue, 13 Aug 2013 13:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236079 The Tribunal upheld the Adjudicating Authority's decision confirming the appellant's short payment of service tax due to discrepancies in invoicing. It rejected the appellant's argument that the delayed show-cause notice was time-barred, emphasizing the evident suppression of facts. The Tribunal upheld the imposition of penalties under Sections 76 and 78 of the Finance Act, 1994, despite conflicting High Court decisions, citing judicial discipline. Ultimately, the Tribunal reduced the penalty amount to 100% of the service tax demanded, considering the appellant's financial difficulties and partial payment made before the notice. Case-Laws Service Tax Fri, 23 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236079