https://www.taxtmi.com/caselaws?id=254247 The appellate tribunal ruled in favor of the appellant, a service provider in the commercial training sector, in a case challenging penalties imposed for short payment of service tax. The tribunal found the premature detection of the short payment before filing returns was unjust, considering the appellant's explanation of incomplete data entry and intent to reconcile figures. As there was no evidence of tax evasion and reconciliation would have occurred during return filing, the tribunal set aside the penalties, confirming only the demand and interest. en-us Thu, 24 Apr 2014 00:00:00 +0530 Tue, 16 Dec 2014 15:35:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254247 The appellate tribunal ruled in favor of the appellant, a service provider in the commercial training sector, in a case challenging penalties imposed for short payment of service tax. The tribunal found the premature detection of the short payment before filing returns was unjust, considering the appellant's explanation of incomplete data entry and intent to reconcile figures. As there was no evidence of tax evasion and reconciliation would have occurred during return filing, the tribunal set aside the penalties, confirming only the demand and interest. Case-Laws Service Tax Thu, 24 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254247