https://www.taxtmi.com/caselaws?id=255849 The Court allowed the Civil Miscellaneous Appeal, setting aside the orders of the Commissioner of Appeals and CESTAT, in a Service Tax case where a travel agent was found to have made only a short payment of Service Tax. The Court found merit in the appellant's argument that the respondent's admission of short payment made them liable for penalty under Section 78 of the Finance Act, 1994. The judgment overturned the decisions of the lower authorities due to lack of proper reasoning, without imposing costs on the appellant. en-us Tue, 04 Feb 2014 00:00:00 +0530 Wed, 28 Jan 2015 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255849 The Court allowed the Civil Miscellaneous Appeal, setting aside the orders of the Commissioner of Appeals and CESTAT, in a Service Tax case where a travel agent was found to have made only a short payment of Service Tax. The Court found merit in the appellant's argument that the respondent's admission of short payment made them liable for penalty under Section 78 of the Finance Act, 1994. The judgment overturned the decisions of the lower authorities due to lack of proper reasoning, without imposing costs on the appellant. Case-Laws Service Tax Tue, 04 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255849