https://www.taxtmi.com/caselaws?id=245092 The appellant, engaged in rent-a-cab services, initially had a short-payment of service tax discovered during an audit. Penalties under Sections 76 and 78 of the Finance Act, 1994 were imposed. However, the Commissioner (A) remanded the matter for a speaking order, finding no clear evidence of suppression. The benefit of abatement was deemed unavailable, but without proof of intent to evade tax. Ultimately, the Tribunal waived penalties under Section 80, as there was no appeal by the department and no suppression or mis-declaration found, confirming correct payment of service tax with interest. en-us Tue, 19 Nov 2013 00:00:00 +0530 Wed, 19 Mar 2014 12:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245092 The appellant, engaged in rent-a-cab services, initially had a short-payment of service tax discovered during an audit. Penalties under Sections 76 and 78 of the Finance Act, 1994 were imposed. However, the Commissioner (A) remanded the matter for a speaking order, finding no clear evidence of suppression. The benefit of abatement was deemed unavailable, but without proof of intent to evade tax. Ultimately, the Tribunal waived penalties under Section 80, as there was no appeal by the department and no suppression or mis-declaration found, confirming correct payment of service tax with interest. Case-Laws Service Tax Tue, 19 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245092