https://www.taxtmi.com/caselaws?id=247575 The court confirmed the service tax demand due to a discrepancy in figures but waived penalties under Section 76 and Section 78 of the Finance Act, 1994. The penalties were deemed unsustainable as there was insufficient evidence of any questionable circumstances or oblique motive on the part of the appellant. The judgment upheld the tax and interest but found the penalties unwarranted. en-us Mon, 30 Jul 2012 00:00:00 +0530 Thu, 15 May 2014 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247575 The court confirmed the service tax demand due to a discrepancy in figures but waived penalties under Section 76 and Section 78 of the Finance Act, 1994. The penalties were deemed unsustainable as there was insufficient evidence of any questionable circumstances or oblique motive on the part of the appellant. The judgment upheld the tax and interest but found the penalties unwarranted. Case-Laws Service Tax Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247575