https://www.taxtmi.com/caselaws?id=243888 The court found discrepancies in the appellant's tax payments for Maintenance and Repair Services, leading to a demand of Rs.5,71,328/- with interest and penalties. The appeal focused on a disputed tax amount of Rs.51,054/-, citing reasons such as discrepancies in income tax returns and gross total receipts. The judge considered the arguments and reduced the disputed tax amount to Rs.3189/- based on a reconciliation report, setting aside the demand for differential duty. Penalties under sections 77 and 78 were addressed, with the court waiving the penalty under section 78 but upholding a Rs.5000/- penalty under section 77 for delayed registration. en-us Fri, 31 Jan 2014 00:00:00 +0530 Tue, 02 Dec 2014 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243888 The court found discrepancies in the appellant's tax payments for Maintenance and Repair Services, leading to a demand of Rs.5,71,328/- with interest and penalties. The appeal focused on a disputed tax amount of Rs.51,054/-, citing reasons such as discrepancies in income tax returns and gross total receipts. The judge considered the arguments and reduced the disputed tax amount to Rs.3189/- based on a reconciliation report, setting aside the demand for differential duty. Penalties under sections 77 and 78 were addressed, with the court waiving the penalty under section 78 but upholding a Rs.5000/- penalty under section 77 for delayed registration. Case-Laws Service Tax Fri, 31 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243888