https://www.taxtmi.com/caselaws?id=236857 The Appellate Tribunal CESTAT Mumbai allowed the appeal and set aside the penalty imposed on the company under Section 78 of the Finance Act, 1994. The Tribunal found that the company's error in excluding the TDS amount from the taxable service value did not demonstrate an intention to evade service tax, as it was a mistake rather than a deliberate act. Therefore, the company was not held liable for the penalty, and the provisions of Section 80 of the Finance Act were invoked to waive the penalty. The stay application was also disposed of accordingly. en-us Fri, 01 Feb 2013 00:00:00 +0530 Fri, 24 Feb 2017 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236857 The Appellate Tribunal CESTAT Mumbai allowed the appeal and set aside the penalty imposed on the company under Section 78 of the Finance Act, 1994. The Tribunal found that the company's error in excluding the TDS amount from the taxable service value did not demonstrate an intention to evade service tax, as it was a mistake rather than a deliberate act. Therefore, the company was not held liable for the penalty, and the provisions of Section 80 of the Finance Act were invoked to waive the penalty. The stay application was also disposed of accordingly. Case-Laws Service Tax Fri, 01 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236857